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ICSI CS Executive Syllabus 2024 Check Updated Syllabus, Exam Pattern

ICSI CS Executive Syllabus 2024: Check Updated Syllabus, Exam Pattern

ICSI prescribes the CS Executive syllabus. Candidates studying for the CS Executive exam can now view the complete syllabus here. Discover the marking scheme, total marks, and paper-specific contents here.

The Institute of Company Secretaries of India (ICSI) prescribes the syllabus for the CS Executive exam. Recently, the authorities released the revised syllabus for the CS Executive exam, applicable from 2022. Candidates who wish to switch from the old syllabus (2017) to the new syllabus (2022) can apply online at icsi.edu. To be eligible for the ICSI CS Executive exam under the new syllabus, candidates must pass a pre-examination test. For detailed information on the ICSI CS Executive Syllabus 2024 under the new 2024 syllabus and the old 2017 syllabus, read the complete article.


CS Executive 2024 Exam Pattern Highlights

The CS Executive 2024 exam pattern highlights are as follows:

  • Mode of Exam: Centre-based examination; Offline
  • Duration of Exam: Three hours for each paper
  • Marks: 100 marks for each paper
  • Language of Question Paper: English
  • Nature of questions: Multiple Choice Questions (MCQs) and Descriptive
  • Pre-Examination Requirement: Completion of a Pre-Examination Test to become eligible to enroll
  • First Examination Under New Syllabus 2022: December 2023
  • Last Attempt Under Old Syllabus 2017: June 2024

ICSI CS Executive Exam Pattern: Group 1

Here is the information presented in a list format:

1. Paper Number: 1

  • Subjects: Jurisprudence, Interpretation & General Laws
  • Marks: 100

2. Paper Number: 2

  • Subjects:
    Part I – Company Law – Principles and Concepts
    Part II – Company Administration & Meetings
  • Marks: 60 (Part I) + 40 (Part II) = 100

3. Paper Number: 3

  • Subjects:
    Part I – Setting Up of Business
    Part II – Industrial & Labour Laws
  • Marks: 60 (Part I) + 40 (Part II) = 100

4. Paper Number: 4

  • Subjects:
    Part I – Corporate Accounting
    Part II – Financial Management
  • Marks: 60 (Part I) + 40 (Part II) = 100

ICSI CS Executive Syllabus 2024: Group 1

Paper 1: Jurisprudence, Interpretation, and General Laws

  • Sources of Law
  • Constitution of India
  • Interpretation of Statutes
  • Administrative Laws
  • Law of Torts
  • Law relating to Civil Procedure
  • Laws relating to Crime and its Procedure
  • Law relating to Evidence
  • Law relating to Specific Relief
  • Law relating to Limitation
  • Law relating to Arbitration, Mediation and Conciliation
  • Indian Stamp Law
  • Law relating to Registration of Documents
  • Right to Information Law
  • Law relating to Information Technology
  • Contract Law
  • Law relating to Sale of Goods
  • Law relating to Negotiable Instruments

Paper 2: Company Law and Practice

Paper 2 covers Company Law and Practice, divided into two parts:

Part I: Company Law – Principles & Concepts

  • Introduction to Company Law
  • Legal Status and Types of Registered Companies
  • Memorandum and Articles of Association and its Alteration
  • Shares and Share Capital-Concepts
  • Members and Shareholder
  • Debt Instruments-Concepts
  • Charges
  • Distribution of Profits
  • Accounts and Auditors
  • Compromise, Arrangement, and Amalgamations-Concepts
  • Dormant Company
  • Inspection, Inquiry, and Investigation

Part II: Company Administration and Meetings

  • General Meetings
  • Directors
  • Board Composition and Powers of the Board
  • Meetings of Board and its Committees
  • Corporate Social Responsibility-Concepts
  • Annual Report-Concepts
  • Key Managerial Personnel (KMP’s) and their Remuneration

Paper 3: Setting Up of Business, Industrial, and Labour Laws

Paper 3 covers Setting Up of Business, Industrial, and Labour Laws, divided into two parts:

Part I: Setting up of Business

  • Selection of Business Organization
  • Corporate Entities – Companies: Types of Corporate Business Entities, Drafting of Incorporation Documents, Formation and Registration
  • Limited Liability Partnership
  • Startups and its Registration
  • Micro, Small and Medium Enterprises
  • Conversion of Business Entities
  • Non-Corporate Entities
  • Financial Services Organization
  • Business Collaborations
  • Setting up of Branch Office/ Liaison Office/ Wholly owned Subsidiary by Foreign Company
  • Setting up of Business outside India and Issues Relating Thereto
  • Identifying laws applicable to various Industries and their initial compliances
  • Various Initial Registrations and Licenses

Part 2: Industrial and Labour Laws

  • Constitution and Labour Laws
  • Evaluation of Labour Legislation and need for Labour Code
  • Law of Welfare & Working Condition
  • Law of Industrial Relations
  • Law of Wages
  • Social Security Legislations
  • Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013

Paper 4: Corporate Accounting and Financial Management

Paper 4 covers Corporate Accounting and Financial Management, divided into two parts:

Part 1: Corporate Accounting

  • Introduction to Accounting
  • Introduction to Corporate Accounting
  • Accounting Standards (AS)
  • Accounting for Share Capital
  • Accounting for Debentures
  • Related Aspects of Company Accounts
  • Consolidation of Accounts
  • Financial Statement Analysis
  • Cash Flows
  • Forecasting Financial Statements

Part 2: Financial Management

  • Introduction
  • Time Value of Money
  • Capital Budgeting
  • Cost of Capital
  • Capital Structure
  • Dividend Decisions
  • Working Capital Management
  • Security Analysis
  • Operational Approach to Financial Decision-making

ICSI CS Executive Exam Pattern: Group 2

Here is the information presented in a list format:

5. Paper Number: 5

  • Subjects:
    Part I – Capital Market
    Part II – Securities Laws
  • Marks: 40 (Part I) + 60 (Part II) = 100

6. Paper Number: 6

  • Subjects:
    Part I – Economic & Commercial Laws
    Part II – Intellectual Property Laws
  • Marks: 60 (Part I) + 40 (Part II) = 100

7. Paper Number: 7

  • Subjects:
    Part I – Direct Tax
    Part II – Indirect Tax
  • Marks: 60 (Part I) + 40 (Part II) = 100

ICSI CS Executive Syllabus 2024: Group 2

Paper 5- Capital Market and Securities Law

Part 1: Capital Market

  • Basics of Capital Market
  • Secondary Market in India
  • Securities Contracts (Regulations) Act, 1956
  • Securities and Exchange Board of India
  • Laws Governing to Depositories and Depository Participants
  • Securities Market Intermediaries
  • International Financial Services Centres Authority (IFSCA)

Part 2: Securities Laws

  • Issue of Securities – Concepts
  • Issue and Listing of Non-Convertible Securities
  • Listing Obligations and Disclosure Requirements
  • Acquisition of Shares and Takeovers – Concepts
  • Prohibition of Insider Trading
  • Prohibition of Fraudulent and Unfair Trade Practices Relating to Securities Market
  • Delisting and Buyback of Securities – Concepts
  • Mutual Funds
  • Collective Investment Schemes

Paper 6- Economic, Commercial and Intellectual Property Law

Part 1 – Economic & Commercial Laws

  • Law relating to Foreign Exchange Management
  • Foreign Direct Investments – Regulations & Policy
  • Overseas Direct Investment
  • External Commercial Borrowings (ECB)
  • Foreign Trade Policy & Procedure
  • Law relating to Special Economic Zones
  • Law relating to Foreign Contribution Regulation
  • Prevention of Money Laundering
  • Law relating to Fugitive Economic Offenders
  • Law relating to Benami Transactions & Prohibition
  • Competition Law
  • Law relating to Consumer Protection
  • Legal Metrology
  • Real Estate Regulation and Development Law

Part 2 – Intellectual Property Laws

  • Law relating to Patents
  • Law relating to Trade Marks
  • Law relating to Copyright
  • Law relating to Geographical Indications of Goods
  • Law relating to Industrial Designs

Paper 7- Tax Laws and Practice

Part 1: Direct Tax

  • Direct Tax at a Glance
  • Basic Concept of Income Tax
  • Incomes which do not form part of Total Income
  • Income under the Head Salary
  • Income under the Head House Property
  • Profits and Gains from Business and Profession
  • Capital Gains
  • Income from Other Sources
  • Clubbing provisions and Set Off and/or Carry Forward of Losses
  • Deductions
  • Computation of Total Income and Tax Liability of various entities
  • Classification and Tax Incidence on Companies
  • Procedural Compliance

Part 2: Indirect Tax (GST & Customs)

  • Concept of Indirect Taxes at a Glance
  • Basics of Goods and Services Tax ‘GST’
  • Levy and Collection of GST
  • Time, Value & Place of Supply
  • Input Tax Credit & Computation of GST Liability
  • Procedural Compliance under GST
  • Overview of Customs Act

In short, the ICSI prescribes the CS Executive syllabus 2024, with the most recent syllabus effective in 2022. Candidates can apply to switch from the old (2017) to the new syllabus once the window is open. The 2024 CS Executive exam pattern includes center-based, offline exams that last three hours each. Jurisprudence, Interpretation, and General Laws; Company Law and Practice; Setting up of Business, Industrial, and Labour Laws; Tax Laws and Practice; Corporate Accounting and Financial Management; Capital Market and Securities Laws; Economic, Commercial, and Intellectual Property Laws; and Direct and Indirect Taxes.

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