The course of Company Secretary is a professional course. The three stages of the course , Foundation, Executive and Professional have different subjects. In this article , we will discuss the Professional Stage of CS Course.
Table Of Contents
- Executive Programme [8papers] ( New Syllabus – w.e.f. 1st Mar 2018 )
- Duration of CS Executive Exam
- ICSI CS Executive New Syllabus Study Material Download PDF
- CS Executive Syllabus and Exam Pattern
- ICSI CS Executive New Syllabus Study Material : Module 1
- ICSI CS Executive New Syllabus Study Material : Module 2
- Arrangement Of Study Lessons- Module Wise and Subject Wise
- Download Free CS Executive Notes
- Unique Academy For Commerce Notes
Executive Programme [8papers] ( New Syllabus – w.e.f. 1st Mar 2018 )
| Module I (4 Papers) | Module II (4 Papers) |
|---|---|
| 1. Jurisprudence, Interpretation & General Laws | 5. Corporate & Management Accounting |
| 2. Company Law | 6. Securities Laws & Capital Markets |
| 3. Setting Up Of Business Entities And Closure | 7. Economic, Business And Commercial Laws |
| 4. Tax Laws | 8. Financial And Strategic Management |
Duration of CS Executive Exam
CS Executive Exams are usually held two times in a year i.e. in the months of June & December.
ICSI CS Executive New Syllabus Study Material Download PDF
Module I
Paper-1: Jurisprudence, Interpretation and General Laws Download pdf
Paper-2: Company Law Download pdf
Paper-3: Setting up of Business Entities and Closure Download pdf
Paper-4: Tax Laws Download pdf
Module II
Paper-5: Corporate and Management Accounting Download pdf
Paper-6: Securities Laws and Capital Markets Download pdf
Paper-7: Economic Business and Commercial Laws Download pdf
Paper-8: Financial and Strategic Management Download pdf
CS Executive Syllabus and Exam Pattern
Before planning to start the preparation, the students must know about the exam details, patterns and syllabus of CS Executive.
| Medium of Exam | English and Hindi |
| Mode of Exam | Pen and paper-based |
| Duration of Exam | Three Hours (180 minutes) |
| Type of Questions | Both Objective and Subjective For Objective papers- 100 MCQ each paper For Subjective papers- Total 6 questions each divided into 4 parts |
| Total Number of Papers | Total two modules – 4 papers in each module |
| Number of CS Professional Subjects/ Papers | 8 |
| Marking Scheme | 2 marks for each correct answer Negative marking of 0.25 for every wrong answer |
ICSI CS Executive New Syllabus Study Material : Module 1
| No. | Paper | Coverage |
|---|---|---|
| 1. | Jurisprudence, Interpretation & General Laws | Constitution of India, Law of Torts, Interpretation of Statutes & Other General Laws (Limitation, Specific Relief, Evidence, Stamp, Registration, General Clauses, CPC, CrPC, Arbitration, RTI) |
| 2. | Company Law | Part A: Company – Law, Principles and Concepts, Companies Act, 2013 except areas covered in Paper 3 and other papers in professional paper (50 Marks) Part B: Company Administration and Meetings- Law and Practices (Directors, KMP, Board and General Meetings, Secretarial Standards) (40 Marks) Part C : Company Secretary as a profession (10 Marks) |
| 3. | Setting up of Business Entities & Closure | Part A : Setting up of Business (40 Marks) 1) Setting up of various types of business& other Entities 2) Setting up of professional firms 3) Setting up of business outside India Part B: Registration, Licence & Compliances (35 Marks) Part C : Insolvency, Liquidation & Closure of Business (25 Marks) |
| 4. | Tax Laws | Part A: Direct Taxes (50 marks) Part B: Indirect Taxes-Goods and Services Tax (50 Marks) |
ICSI CS Executive New Syllabus Study Material : Module 2
| No. | Paper | Coverage |
|---|---|---|
| 5. | Corporate & Management Accounting | Part A: Corporate Accounting (40 Marks) Part B: Accounting Standards (15 Marks) Part C: Concept and Principles of Valuation (20 Marks) Part D: Cost & Management Accounting (25 marks) |
| 6. | Securities Laws & Capital Markets | Part A: Securities Laws (80 Marks) Part B: Capital Markets & Intermediaries (20 Marks) |
| 7. | Economic, Business and Commercial Laws | Part A: Foreign Exchange Management & NBFCs (40 Marks) Part B: Competition Law (25 marks) Part C: Business and Commercial Laws (35 Marks) |
| 8. | Strategic and Financial Management– Principles and Techniques | Part A: Strategic Management (40 Marks) Part B: Financial Management (30 Marks) Part C: Information Technology (30 Marks) |
Arrangement Of Study Lessons- Module Wise and Subject Wise
| Module 1 | |
|---|---|
| Module-1 Paper-1 Jurisprudence, Interpretation and General Laws | 1. Sources of Law 2. Constitution of India 3. Interpretation of Statutes 4. General Clauses Act, 1897 5. Administrative Law 6. Law of Torts 7. Limitation Act, 1963 8. Civil Procedure Code, 1908 9. Indian Penal Code, 1860 10. Criminal Procedure Code, 1973 11. Indian Evidence Act, 1872 12. Special Courts, Tribunals under Companies Act & Other Legislations 13 Arbitration and Conciliation Act, 1996 14. Indian Stamp Act, 1899 15. Registration Act, 1908: Registration of Documents 16. Right to Information Act, 2005 17. Information Technology Act, 2000 |
| Module-1 Paper-2 COMPANY LAW | PART I: Company Law, Principles & Concepts 1. Introduction to Company Law 2. Shares and Share Capital 3. Members and Shareholders 4. Debt Instruments 5. Charges 6. Distribution of Profits 7. Corporate Social Responsibility 8. Accounts, Audit and Auditors 9. Transparency and Disclosures 10. An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions 11. Registers and Records 12. An overview of Corporate Reorganization 13. Introduction to MCA 21 and filing in XBRL 14. Global Trends and Developments in Company Law Part II: Company Administration and Meetings – Law and Practices 15. Board Constitution and its Powers 16. Directors 17. Key Managerial Personnel (KMP’s) and their Remuneration 18. Meetings of Board and its Committees 19. General Meetings 20. Virtual Meetings Part III : Company Secretary as a Profession Secretaries 21. Legal framework governing Company Secretary 22. Secretarial Standards Board 23. Mega Firms |
| Module-1 Paper-3 Setting up of Business Entities and Closure | Part – A: Setting up of Business (40 Marks) 1. Choice of Business Organization 2. Types of Companies 3. Part I : Charter Documents of Companies Part II : Alteration of Charter Documents 4. Legal Status of Registered Company 5. Formation of LLP 6. Different Forms of Business Organizations & its Registration 7. Formation and Registration of NGO’s 8. Financial Services Organization and its Registration Process 9. Startups and its Registration 10. Business Collaborations 11. Setting up of Business outside India and Issues Relating Thereto 12. Conversion of Business Entities Part B: Registration; Licenses & Compliances (35 Marks) 13. Various Initial Registrations and Licenses 14. Maintenance of Registers and Records 15. Identifying Laws applicable to Various Industries and their Initial Compliances 16. Intellectual Property Laws (Provisions applicable for Setting up of Business) 17. Compliances under Labor Laws (Provisions applicable for Setting up of Business) 18. Compliances relating to Environmental Laws (Provisions applicable for Setting up of Business) Part C: Insolvency; Winding up & Closure of Business (25 Marks) 19. Dormant Company 20. Strike Off and Restoration of Name of the Company and LLP 21. Corporate Insolvency Resolution Process, Liquidation and Winding Up: An Overview |
| Module-1 Paper-4 TAX LAWS | PART I (DIRECT TAX) 1. Direct taxes – At a glance 2. Basic concept of income tax 3. Incomes which do not form part of total income 4. Computation of income under various heads 5. Clubbing provisions and set off and / or carry forward of losses 6. Deductions from gross total income & rebate and relief 7. Computation of total income and tax liability of various entities 8. Classification and tax incidence on companies 9. Procedural compliance 10. Assessment, appeals & revision PART II (INDIRECT TAX) 11. Concept of Indirect Taxes at a glance 12. Basics of Goods and Services Tax ‘GST’ 13. Concept of Time, Value & Place of Taxable Supply 14. Input Tax Credit & Computation of GST Liability – Overview 15. Procedural Compliance under GST 16. Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service tax (UTGST), and GST Compensation to States 17. Overview of Customs Act |
| Module-2 Paper-5 Corporate and Management Accounting | Part I : Corporate Accounting 1. Introduction to Financial Accounting 2. Introduction to Corporate Accounting 3. Accounting for Share Capital 4. Accounting for Debentures 5. Related Aspects of Company Accounts 6. Financial Statements Interpretation 7. Consolidation of Accounts as per Companies Act, 2013 8. Corporate Financial Reporting 9. Cash Flow Statements 10. Accounting Standards (AS) 11. National And International Accounting Authorities 12. Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards In India. Part II : Management Accounting and Valuation 13. An Overview of Cost 14. Cost Accounting Records & Cost Audit Under Companies Act, 2013 15. Budget, Budgeting and Budgetary Control 16. Ratio Analysis 17. Management Reporting (Management Information Systems) 18. Decision-Making Tools 19. Valuation Principles & Framework 20. Valuation of Shares, Business And Intangible Assets 21. Accounting for Share-Based Payments (Ind AS 102) 22. Methods of Valuation |
| Module-2 Paper-6 Securities Laws and Capital Markets | Part I – Securities Laws 1. Securities Contracts (Regulations) Act, 1956 2. Securities and Exchange Board of India Act, 1992 3. Depositories Act, 1996 4. An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 5. An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 6. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 7. SEBI (Buy-Back of Securities) Regulations, 2018 8. SEBI (Delisting of Equity Shares) Regulations, 2009 9. SEBI (Share Based Employee Benefits) Regulations, 2014 – An Overview 10. SEBI (Issue of Sweat Equity) Regulations, 2002 – An Overview 11. SEBI (Prohibition of Insider Trading) Regulations, 2015 12. Mutual Funds 13. Collective Investment Schemes 14. SEBI (Ombudsman) Regulations, 2003 Part II – Capital Market and Intermediaries 15. Structure of Capital Market 16. Securities Market Intermediaries |
| Module-2 Paper-7 ECONOMIC, BUSINESS AND COMMERCIAL LAWS | Part I – Securities Laws 1. Securities Contracts (Regulations) Act, 1956 2. Securities and Exchange Board of India Act, 1992 3. Depositories Act, 1996 4. An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 5. An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 6. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 7. SEBI (Buy-Back of Securities) Regulations, 2018 8. SEBI (Delisting of Equity Shares) Regulations, 2009 9. SEBI (Share Based Employee Benefits) Regulations, 2014 – An Overview 10. SEBI (Issue of Sweat Equity) Regulations, 2002 – An Overview 11. SEBI (Prohibition of Insider Trading) Regulations, 2015 12. Mutual Funds 13. Collective Investment Schemes 14. SEBI (Ombudsman) Regulations, 2003 Part II – Capital Market and Intermediaries 15. Structure of Capital Market 16. Securities Market Intermediaries Part I: Foreign Exchange Management and NBFCs 1. Reserve Bank of India Act, 1934 2. Foreign Exchange Management Act, 1999 3. Foreign Exchange Transactions & Compliances 4. Foreign Contribution (Regulation) Act, 2010 5. Foreign Direct Investments – Regulations & FDI Policy 6. Overseas Direct Investment 7. Liberalized Remittance Scheme 8. External Commercial Borrowings (ECB) 9. Foreign Trade Policy & Procedure 10. Non-Banking Finance Companies (NBFCs) 11 Special Economic Zones Act, 2005 Part II : Competition Law 12. Competition Act, 2002 Part III : Business & Commercial Laws Consumer Protection 13. Consumer Protection Act, 1986: 14. Essential Commodities Act, 1955 15. Legal Metrology Act, 2009 Property Law 16. Transfer of Property Act, 1882 17. Real Estate (Regulation and Development) Act, 2016 Anti-Corruption Laws 18. Benami Transaction Prohibitions (Act) 19. Prevention of Money Laundering Business Laws 20. Indian Contracts Act, 1872 21. Specific Relief Act, 1963 22. Sale of Goods Act, 1930 23. Partnership Act, 1932 24. Negotiable Instrument Act, 1881 |
| Module-2 Paper 8 FINANCIAL AND STRATEGIC MANAGEMENT | Part I: Financial Management 1. Nature, Significance and Scope of Financial Management 2. Capital Budgeting 3. Capital Structure 4. Sources of raising Long term Finance and Cost of Capital 5. Project Finance 6. Dividend Policy 7. Working Capital 8. Security Analysis 9. Portfolio Management 10. Practical Problems and Case Studies Part II: Strategic Management 11. Introduction to Management 12. Introduction to Strategic Management 13. Business Policy and Formulation of Functional Strategy 14. Strategic Analysis and Planning 15. Strategic Implementation and Control 16. Analyzing Strategic Edge |
Download Free CS Executive Notes
Download Free CS Executive Notes
Unique Academy For Commerce Notes
- 1. Jurisprudence, Interpretation & General Laws
- 2. Company Law
- 3. Setting Up Of Business Entities And Closure
- 4. Tax Laws
- 5. Corporate & Management Accounting
- 6. Securities Laws & Capital Markets
- 7. Economic, Business And Commercial Laws
- 8. Financial And Strategic Management
