Company Secretary is a three year course that trains the students to handle the legal side of an organization including bookkeeping and tax returns. It is offered by the Institute of Company Secretaries of India (ICSI) set up under the Company Secretaries Act, 1980 for regulation.
ICSI has mandated a specific syllabus for the Company Secretary course. The Company Secretary Course Syllabus includes subjects like Company Laws, Taxation Laws, Corporate Laws, Business Laws, Financial Management and Risk Management.
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Company Secretary Syllabus
The Council of the Institute of Company Secretaries of India in exercise of the powers vested under clause (a) of sub- section (2) of Section 15 of the Company Secretaries Act, 1980, as amended by the Company Secretaries (Amendment) Act, 2006 approved the new syllabus (Syllabus 2017) for the CS Executive Programme as well as CS Professional Programme.
Check: Company Secretary Course Details
CSEET Syllabus
The ICSI has introduced CS Executive Entrance Test (CSEET) for admission into CS Executive Programme replacing the earlier CS Foundation programme. Now, CSEET will be a mandatory qualifying Exam for registration to the CS Executive Programme.
Check: CSEET Exam
Tabulated below is the detailed CSEET syllabus for the aspirants.
| Paper | Name of the Subject | Details of CSEET syllabus |
|---|---|---|
| Paper 1 Syllabus | Business Communication (50 marks) | Essentials of Good English Communication, Business Correspondence and Common Business Terminologies |
| Paper 2 Syllabus | Legal Aptitude and Logical Reasoning (50 marks) | Indian Constitution Elements of General Laws (Indian Contract Act and Law of Torts), Elements of Company Secretaries Legislation and Elements of Company Law |
| Paper 3 Syllabus (50 marks) | Economic and Business Environment Part A - Economics | Basics of Demand and Supply and Forms of Market Competition, National Income Accounting and Related Concepts, Indian Union Budget, Indian Financial Markets and Indian Economy |
| Economic and Business Environment Part B – Business Environment | Entrepreneurship Scenario, Business Environment and Key Government Institutions | |
| Paper 4 Syllabus (50 marks) | Current Affairs, Presentation and Communication Skills Part A – Current Affairs | Current Affairs |
| Current Affairs, Presentation and Communication Skills Part B – Presentation and Communication Skills (Viva Voce) | Listening Skills, Written Communication Skills and Oral Communication Skills |
Check: Why Study Company Secretary?
CS Executive Syllabus
The CS Executive Syllabus new course does not differ significantly from the CS Executive old Syllabus with the former having 8 papers while the latter consisted of 7 papers. However, both have three OMR-based papers.
Check: CS Executive Eligibility
CS Executive New Syllabus
The CS Executive new syllabus is divided into two modules as follows. Candidates must qualify and clear both the modules to be eligible to apply for the CS Professional programme.
| Modules | Syllabus |
|---|---|
| Module I | Jurisprudence, Interpretation & General Laws |
| Company Law | |
| Setting up of Business Entities and Closure | |
| Tax Laws | |
| Module II | Corporate & Management Accounting |
| Securities Laws & Capital Markets | |
| Economic, Business and Commercial Laws | |
| Financial and Strategic Management |
Check: CS Executive Fees Structure
CS Executive Old Syllabus
The old CS Executive syllabus of 7 papers instead of 8 papers at present. Check out the table below for the reference.
| Modules | Syllabus |
|---|---|
| Module I | Company Law |
| Cost & Management Accounting | |
| Economic and Commercial Laws | |
| Tax Laws and Practice | |
| Module II | Company Accounts and Auditing Practices |
| Capital Markets and Securities Laws | |
| Industrial, Labour and General Laws |
Check: CS Executive Duration
CS Executive Subjects
CS Executive subjects have been designed to develop skills and competence of the Company Secretary Executive Program passed students to act as Secretarial Executive in companies or in professional and consultancy firms).
| ICSI CS Executive New Syllabus Study Material : Module 1 | ||
|---|---|---|
| Paper | Subjects | |
| 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) | |
| 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) |
|
| Setting up of Business Entities & Closure | Part A: Setting up of Business (40 Marks) -Setting up of various types of business & other Entities -Setting up of professional firms -Setting up of business outside India Part B: Registration, Licence & Compliances (35 Marks) Part C: Insolvency, Liquidation & Closure of Business (25 Marks) |
|
| 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 | ||
| 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) |
|
| Securities Laws & Capital Markets | Part A: Securities Laws (80 Marks) Part B: Capital Markets & Intermediaries (20 Marks) |
|
| 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) |
|
| 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) |
|
Check: CS Executive Exam
CS Professional Syllabus
The CS Professional programme is the last stage of the Company Secretary course. Students are required to complete the CS Professional Programme within the validity period of the registration. It can only be pursued after completion of the CS Executive programme.
Check: CS Professional Eligibility
Check out the details CS Professional syllabus and CS Professional subjects below.
CS Professional New Syllabus
CS Professional new syllabus and study material comprises 9 papers out of which one is elective in nature. Check out the details below in the table.
| Module | Syllabus |
|---|---|
| Module I | Governance, Risk Management, Compliances and Ethics |
| Advanced Tax laws | |
| Drafting, Pleadings, and Appearances | |
| Module II | Secretarial Audit, Compliance Management, and Due Diligence |
| Corporate Reconstructing, Insolvency, Liquidation, and Winding-up | |
| Resolution of Corporate Disputes, Non- Compliances, and Remedies | |
| Module III | Corporate Funding and Listing in Stock Exchanges |
| Multidisciplinary Case Studies | |
| Elective(1 out of below 8 subjects) | Banking- Law, and Practice |
| Insurance- Law and Practice | |
| Intellectual Property Rights- Laws and Practice | |
| Forensic Audit | |
| Direct Tax Laws and Practice | |
| Labour Laws and Practice | |
| Valuations and Business Modelling | |
| Insolvency- Law, and Practice |
Check: CS Professional Fees Structure
CS Professional Old Syllabus
The last examination under CS Professional (Old Syllabus i.e., 2012) was conducted during the December 2021 session. Thus, from the June 2022 session onwards, CS Professional exams will be conducted under New Syllabus (i.e. 2017) only.
Check: CS Professional Duration
The old CS Professional syllabus consists of 9 papers instead of 8 papers at present including one paper to be opted by the students out of 5 elective papers. The details of both the modules have been shared below.
| Module | Syllabus |
|---|---|
| Module I | Advanced Company Law and Practice |
| Secretarial Audit, Compliance Management and Due Diligence | |
| Corporate Restructuring, Valuation and Insolvency | |
| Module II | Information Technology and Systems Audit |
| Financial, Treasury and Forex Management | |
| Ethics, Governance and Sustainability | |
| Module III | Advanced Tax Laws and Practice |
| Drafting, Appearances and Pleadings | |
| Electives(1 out of 5 Subjects) | Banking Law and Practice |
| Capital, Commodity and Money Market | |
| Insurance Law and Practice | |
| Intellectual Property Rights - Law and Practice | |
| International Business-Laws and Practices |
CS Professional Subjects
Tabulated below is the list of CS Professional subjects in a detailed manner as published by the ICSI.
| ICSI CS Professional New Syllabus Study Material : Module 1 & 2 | |
|---|---|
| Paper | Subjects |
| Governance, Risk Management, Compliances and Ethics | Part A: Governance (50 Marks) Part B: Risk Management (20 Marks) Part C: Compliance (20 Marks) Part D: Ethics & Sustainability (20 Marks) |
| Advanced Tax laws | Part A: Indirect Taxes (70 Marks) -GST (60 Marks) - Custom Law (10 Marks) Part B: Direct Tax & International Taxation (30 Marks) |
| Drafting, Pleadings, and Appearances | Drafting, Pleadings, and Appearances (100 Marks) |
| Secretarial Audit, Compliance Management, and Due Diligence | Part A: Compliance Management (40 Marks) Part B: Secretariat Audit & Due Diligence (60 Marks) |
| Corporate Reconstructing, Insolvency, Liquidation, and Winding-up | Part A: Corporate Restructuring (50 Marks) Part B: Insolvency & Liquidation (50 Marks) |
| Resolution of Corporate Disputes, Non- Compliances, and Remedies | Resolution of Corporate Disputes, Non- Compliances, and Remedies (100 Marks) |
| Corporate Funding and Listing in Stock Exchanges | Part A: Corporate Funding (60 Marks) Part B: Listing (40 Marks) |
| Multidisciplinary Case Studies | Case studies mainly on the following areas: Corporate Laws including Company Law Securities Laws FEMA and other Economic and Business Legislations Insolvency Law Competition Law Business Strategy and Management Interpretation of Law Governance Issues. |
Check: CS Professional Exam
Company Secretary Books
The Company Secretary course is a highly versatile field with many subjects and specializations. Students follow a wide range of books of different authors during the CS course period.
See Also: CS Course Levels
Tabulated below are the most sought after CS books for the preparation of the course.
| Subject | Book Title | Author |
|---|---|---|
| Business Environment & Law | A Manual of Mercantile Laws | M.C. Shukla |
| Business Management, Ethics & Entrepreneurship | Management: Theory and Practice | NC. Jain, Saakhshi |
| Business Economics | Micro Economic Theory | H. L. Bhatia |
| Fundamentals of Accounting and Auditing | Essentials of Financial Accounting | Ashish K. Bhattacharyya |
| Company Law | Company Law | Avatar Singh |
| Tax Laws & Practice | Tax Laws & Practice for CS Executive Programme | Sangeet Kedia |
| Company Accounts & Auditing Practices | Taxmann Company Accounts and Auditing | NS. Zad |
See Also:
FAQs
Ques. What is the total number of papers in the old syllabus of the CS Executive 2022 Exam?
Ans. The total number of papers in the CS Executive old Syllabus is 7.
Ques. Is there any Negative marking in the CS Executive exam?
Ans. No. There is no negative marking in the CS Executive Exam.
Ques. What is the time duration for each paper in the CS Executive 2022 Exam?
Ans. The 2022 Executive Exam will be of 3 hours for each paper. It is not an OMR paper based exam.
Ques. What is the mode of the ICSI CS Professional Exam?
Ans. The 2023 CS Professional Exam will be conducted in offline mode only.
Ques. Is the CS Professional exam objective or subjective?
Ans. The CS Professional Exam comprises only descriptive papers.
Ques. Will June 2021 be the last attempt for CS Professional [Old Syllabus] students?
Ans. Yes, June 2021 will be the last attempt for CS Professional [Old Syllabus] students.
Ques. Will there be negative markings in CSEET?
Ans. No. As, per the CSEET Exam Pattern, there will not be any negative marking.
Ques. What will be the mode of CSEET?
Ans. The CSEET will be an online Computer-based Test.
Ques. What is the fee structure for the CS Course?
Ans. The average fee structure for the CS course is – INR 3600 to INR 4500 for the Foundation Program, INR 7000 to INR 12000 for the Executive Program, and INRRs. 12000 to INR 15000 for the Professional Program.
Ques. Can I do a CS course along with my BCom?
Ans. Yes, BCom students can apply directly for CS executive programmes.
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