Company Secretary, CSEET

CS Syllabus 2023 Released, ICSI Announces CSEET, CS Executive & CS Professional Courses Exam Syllabus

CS Syllabus 2023 Released, ICSI Announces CSEET, CS Executive & CS Professional Courses Exam Syllabus

The Institute of Companies Secretaries of India (ICSI) has issued a revised syllabus for the online company secretaries executive entrance test (CSEET).

The Institute has also stated that there would be four modules totalling seven papers in the exam. Two electives are also part of the seven papers. Additionally, the CSEET 2023 enrolment period will start in June 2023. 

The revised syllabus CSEET as follows:

  1. Business Communication – 50 Marks.
  2. Legal Aptitude, Logical Reasoning, & Quantitative Aptitude – 70 Marks.
  3. Economic & Business Environment – 50 Marks.
  4. Current Affairs – 30 Marks.

The writing and presentation skill exam has been removed from the new syllabus.

The new syllabus is applicable for the students registering on or after 16 June 2023. Hence, it is applicable from November 2023 examinations onwards.

The exams however will still be conducted online and comprise a total of 200 marks and a duration of 2 hours.

In contrast, applications for the executive programme open in August 2023 and those for the professional course open in February 2023.

ICSI CS Executive Exam Syllabus

The CSEET Executive exam comprising of 7 subjects, is divided into two groups. The first group has 3 subjects whereas the second group has 4 subjects.

The syllabus for CS Executive exam group 1 is as follows:

CS Syllabus 2023 Released

Paper 1 includes:

  • Jurisprudence
  • Interpretation
  • General Laws

This paper would cover sources of law, interpretation of statutes, pertinent provisions of the Indian Constitution, civil laws with their procedural and limitation laws, laws governing crime and evidence, alternative dispute resolution laws, laws governing information technology, and laws governing contracts with specific relief and negotiable instruments.

Paper 2 includes:

  • Company Law – Principles & Concepts ( 60 marks )
  • Company Administration and meetings ( 40 marks )

This paper is divided into two sections and would cover the Basics of Share Capital, Members, and Dividend, Concepts of Accounts, Audit, and Charges, Statutory Provisions Relating to Legal Status and Types of Companies .it will also include Provisions relating to General Meetings, Board Meetings, and Committee Meetings, Board Composition and Board Powers and Corporate Social Responsibility (CSR) Provisions.

Paper 3 includes:

  • Setting up of business ( 60 marks )
  • Industrial labour laws ( 40 marks )

This paper includes Setting up various types of businesses & other Entities, Setting up professional firms and Setting up businesses outside India. This would also include Registration, License & Compliance and Insolvency, Liquidation & Closure of Business.

The syllabus for C Executive exam group 2 is as follows:

CS Syllabus 2023 Released

Paper 4 includes:

  • Corporate Accounting ( 60 marks )
  • Financial Management ( 40 marks )

Basics of Corporate Accounting, Accounting for Share Capital, Debentures, and Related Company Accounts, Consolidation of Accounts, Standalone and Consolidated Financial Statements, Financial Statement Analysis, and Cash Flow are all included in this section. Time value of money, capital budgeting, cost of capital, the capital structure of the company, working capital management, and security analysis are also the components of this section.

Paper 5 includes:

  • Capital Market ( 40 marks )
  • Securities Laws ( 60 marks )

This section includes an analysis of the fundamental concepts of the capital market, secondary market, intermediaries, and important laws, including the International Financial Services Centers Authority (IFSCA). Legal Aspects of SEBI Regulations and their compliance are also covered in this section.

Paper 6 includes:

  • Economic and Commercial Laws ( 60 marks )
  • Intellectual Property Laws ( 40 marks )

Foreign Exchange Management, Foreign Direct Investment Policy, Foreign Trade Policy and Procedure, Competition Policy and Consumer Protection, and the Prevention of Money Laundering and Benami Transactions. Intellectual Property Laws such as Patents, Trademarks, Copyright, Geographical Indications, and Industrial Design, are also included in this section.

Paper 7 includes:

  • Tax Laws : Direct Tax ( 60 marks )
  • Tax Laws : Indirect Tax ( 40 marks )

 This section includes the Basic Income Tax Concept; Different Heads of Income; Classification and Tax Incidence on Companies. This section also includes the Concept of Indirect Taxes; Levy and Collection of GST; Time, Value, and Place of Supply; Input Tax Credit Computation of GST Liability; and an Overview of the Customs Act.

ICSI CS Professional Exam Syllabus

The CSEET Professional exam comprising of 7 papers, is divided into two groups. The first group has 4 subjects whereas the second group has 3 subjects.

CS Syllabus 2023 Released

The syllabus for CSEET Professional exam Group 1 is as follows:

Paper 1 includes:

  • Environmental Science and Governance Principles ( 65 marks )
  • Risk Management ( 20 marks )
  • Environment and Sustainability Reporting ( 15 marks )

This paper includes a conceptual framework of governance, legislative framework, board effectiveness, board committees, monitoring of group entities and subsidiaries, accounting and audit related issues, ethics, risk management and models for measuring business sustainability and sustainability.

Paper 2 includes:

  • Drafting & Conveyancing ( 70 marks )
  • Pleadings & Appearances ( 30 marks )

This paper would cover judicial and administrative framework, pleadings, drafting of agreements, documents, general principles of drafting and relevant to various deeds and agreements, the art of writing opinions, pleadings, appearances and the art of advocacy.

Paper 3 includes: 

  • Compliance Management ( 40 marks )
  • Audit & Due Diligence ( 60 marks )

This section covers entity wise, activity wise, industry specific compliance framework, documentation and maintenance of records, KYC, signing and certification, secretarial audit, audit engagement, audit process and documentation, quality review and due diligence.

Paper 4 is an Elective Paper in which students can choose one out of the four options given:

  • CSR & Social Governance; or
  • Internal and Forensic Audit; or 
  • Intellectual Property Rights – Law & Practice; or 
  • Artificial Intelligence, Data Analytics and Cyber Security – Laws & Practice.

The syllabus for CS Professional exam Group 2 is as follows:

Paper 5 includes: 

  • Strategic Management ( 40 marks )
  • Corporate Finance ( 60 marks )

This paper covers the nature and scope of financial management, capital budgeting, project finance, dividend policy, portfolio management, business policy, strategic analysis, strategic implementation & control, and analyzing strategic edge.

Paper 6 includes:

  • Corporate Restructuring ( 40 marks )
  • Valuation ( 20 marks )
  • Insolvency , liquidation and winding up ( 40 marks )

This paper covers types of corporate restructuring, planning & strategy, the process of merger & acquisition, valuation of business and assets, cross border mergers. It also covers insolvency, petition for corporate insolvency resolution process and voluntary resolution.

Paper 7 is an Elective Paper in which students can choose one out of the five options given:

  • Arbitration, Mediation & Conciliation; or
  •  Goods and Services Tax (GST) & Corporate Tax Planning; or
  •  Labour Laws & Practice; or
  •  Banking & Insurance – Laws & Practice; or
  •  Insolvency and Bankruptcy – Law & Practice.

Keep checking the official website of ICSI for all the latest updates regarding the syllabus.

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