The CS Executive Exam is the second level in the Company Secretary (CS) course offered by the Institute of Company Secretaries of India (ICSI). For a student aspiring to be a Company Secretary, it is important to know about the CS Executive syllabus 2025 for effective preparation and successful completion of the examination.
The CS Executive 2025 syllabus has been updated according to industry trends of corporate governance laws and financial laws and accordingly.
CS Executive Syllabus 2025 – Overview
The CS Executive course consists of two modules, each with four modules of papers requiring corporate laws, governance, taxation, financial management, and business ethics in its syllabus.
CS Executive 2025 Eligibility
Cleared CSEET (Company Secretary Executive Entrance Test)
Direct Entry for graduates/postgraduates (Exempted from CSEET)
Exam Mode: Offline (Pen-paper-based)
Total Papers: 8 (04 in Module I & 04 in Module II)
Marks: 800 (100 marks each)
Passing Criteria: 40% in each paper & 50% aggregate per module
CS Executive Subjects & Marks Distribution 2025 CS Executive Module 1 Subjects & Marks Distribution
Paper No. | Subject | Marks | Exam Type |
Paper 1 | Jurisprudence, Interpretation & General Laws | 100 | Subjective |
Paper 2 | Company Law | 100 | Subjective |
Paper 3 | Setting up of Business Entities & Closure | 100 | Subjective |
Paper 4 | Tax Laws (Direct & Indirect Tax) | 100 | 30% MCQs + 70% Descriptive |
CS Executive Module 2 Subjects & Marks Distribution
Paper No. | Subject | Marks | Exam Type |
Paper 5 | Corporate & Management Accounting | 100 | Subjective |
Paper 6 | Securities Laws & Capital Markets | 100 | Subjective |
Paper 7 | Economic, Business & Commercial Laws | 100 | Subjective |
Paper 8 | Financial & Strategic Management | 100 | 30% MCQs + 70% Descriptive |
Objective Papers: Paper 4 & Paper 8 include 30% MCQs and 70% descriptive questions.
Total Duration: 3 hours per paper
Negative Marking: No negative marking for MCQs.
Detailed CS Executive Syllabus 2025 – Topics & Subtopics Covered
Module 1 Subjects
Paper 1: Jurisprudence, Interpretation & General Laws
Constitution of India & Administrative Law
Interpretation of Statutes
General Clauses Act, 1897
Law of Torts & Consumer Protection
Paper 2: Company Law
Incorporation & Structure of Companies
Share Capital & Shareholders’ Rights
Meetings & Resolutions
Directors & Board Regulations
Paper 3: Setting up of Business Entities & Closure
Business Structures: LLP, Partnership, Sole Proprietorship
Regulatory Framework for Startups & MSMEs
Insolvency & Liquidation Procedures
Paper 4: Tax Laws (Direct & Indirect Tax)
Income Tax Act, 1961
Goods & Services Tax (GST)
Tax Planning & Compliance
Module 2 Subjects
Paper 5: Corporate & Management Accounting
Accounting for Share Capital & Debentures
Financial Statements & Ratio Analysis
Cash Flow & Fund Flow Statements
Paper 6: Securities Laws & Capital Markets
SEBI Regulations & Stock Market Functioning
IPOs, Buybacks & Mergers
Insider Trading & Corporate Governance
Paper 7: Economic, Business & Commercial Laws
Competition Act, 2002
Foreign Exchange Management Act (FEMA)
Consumer Protection Act
Paper 8: Financial & Strategic Management
Capital Budgeting & Investment Decisions
Risk Analysis & Management
Business Strategy & Leadership
FAQ
1. What are the changes in the CS Executive syllabus in 2025?
The CS Executive syllabus for 2025 is updated with New case law-based questions in company law & securities laws. Updated taxation laws including GST. More involvement of the MCQ into evaluation (30% weightage in Paper 4 & Paper 8).
2. What is the passing criteria for CS Executive?
He/she must score: 40% marks in each subject and 50% aggregate in each module if a candidate is to pass CS Executive. If a student fails in a single subject, he/she must reappear for the whole module.
3. Which is the toughest paper in CS Executive?
The hardest subjects, according to student feedback, are: Company Law (Paper 2), requiring in-depth knowledge of corporate governance; Securities Laws & Capital Markets (Paper 6), which has complex SEBI & stock market regulations; and Tax Laws (Paper 4), which are hard because of the frequent amendments .
4. How to prepare for CS Executive in the first attempt?
Follow these expert tips: Create a well-organized study schedule and stick to the study material from ICAI. Practice the past-year question papers and mock tests. Revise regularly and work out the case study questions. Keep up with company law & taxation changes.
5. How many attempts are allowed for CS Executive?
In simple words, except for five years of examination, the candidates are allowed to take the CS Executive exam unnaturally unlimited times. After five years, should they fail, they will have to re-register.
6. What are the career options after CS Executive?
After clearing CS Executive, candidates can either go for joining the CS Professional Programme or work as Legal Consultant, Compliance Officer, and Corporate Advisor.
ALSO READ - CS Executive New Syllabus 2025: Comprehensive Guide to Opportunities and Career ALSO READ- CS Professional Syllabus 2025 – Complete Guide with Exam Pattern & Topics
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