CS Executive Syllabus

CS Executive Syllabus: Check Detailed information of CS Executive Syllabus. ICSI Release New Syllabus for CS Executive Program in 2013. The Institute of Company Secretaries of India (ICSI) has designed the proposed curriculum for the CS Executive Programme Course. Before going to start exam preparation, one should know CS Executive Syllabus 2017. Here we’ve provided CS Executive New Syllabus and chapter details. Students can download CS Executive Study Material for 2017 (revised edition with latest amendments).

The revision of ICSI syllabus is a continuous process towards capacity building, knowledge enhancement and skills development of Company Secretary students, ICSI Implement new syllabus very soon, here we provide all the information related to CS Executive New Syllabus with list of all the subjects and Topics.

The New Syllabus for Executive Programme shall comprise of Seven papers instead of six papers as at present and nine papers at Professional Programme level including one Paper to be opted by the students out of five elective papers namely, (i) Banking Law and Practice; (ii) Capital, Commodities and Money Market; (iii) Insurance Law and Practice; (iv) Intellectual Property Rights-Law and Practice; and (v) International BusinessLaws and Practice, instead of eight papers as at present.

The CS executive students shall gain optimum output from the revised syllabus which incorporated regulatory and structural changes in last few years. So the following article is an detailed explanation of CS Executive Syllabus June 2017. The Chapters included in New syllabus for CS Executive explained in the article. The underlying Guiding Principles in formulation of syllabus are as under:

CS Executive Subjects

Module 1

  • Company Law
  • Cost & Management Accounting
  • Economic & Commercial Laws
  • Tax Laws & Practice

Module 2 

  • Company Accountants and Auditing Practices
  • Capital Markets and Securities Laws
  • Industrial, Labor and General Laws

CS Executive Programme

The subjects in CS Executive Course are divided into two modules and there are 7 subjects.

Modules Subjects Marks for Each Subject
Module 1 Company Law 100 Marks
Cost & Management Accounting 100 Marks
Economic & Commercial Laws 100 Marks
Tax Laws & Practice 100 Marks
Module 2 Company Accountants and Auditing Practices 100 Marks
Capital Markets and Securities Laws 100 Marks
Industrial, Labor and General Laws 100 Marks

PAPER 1: COMPANY LAW (100 Marks)

  • Introduction
  • Incorporation and its Consequences
  • Financial Structure
  • Membership in a Company
  • Management and Control of Companies
  • Investments, Loans and Deposits
  • Accounts and Audit
  • Dividends
  • Registers, Forms and Returns
  • Inspection and Investigation
  • Majority Rule and Minority Rights
  • Merger, De-merger, Amalgamation, Compromises and Arrangements - An Overview
  • Producer Companies
  • Limited Liability Partnerships
  • Application of Company Law to Different Sectors
  • Compounding of Offences
  • Winding up of Companies - An Overview
  • Striking Off Name of Companies
  • An Introduction to E-Governance and XBRL

PAPER 2: COST AND MANAGEMENT ACCOUNTING (100 Marks)

PART B: (70 Marks)

  • Foreign Exchange Management
  • Foreign Trade Policy and Procedures
  • Competition and Consumer Protection
  • Intellectual Property Rights
  • Law relating to Arbitration and Conciliation
  • Law relating to Transfer of Property
  • Law relating to Stamps
  • Law relating to Contract
  • Prevention of Money Laundering

PART B: (30 Marks)

  • Law relating to Essential Commodities, Weights and Measures
  • Law relating to Societies
  • Law relating to Trusts
  • Industries Development and Regulation
  • Law relating to Pollution Control and Environmental Protection
  • Law relating to Registration of Documents

CS Executive ECONOMIC AND COMMERCIAL LAWS Paper:

The objective of this paper is to understand economic & commercial laws. In this Par –A (70 Marks) For advanced knowledge and Part–B (30 Marks) For working knowledge.

Part A – 70 Marks Part B – 30 Marks
  • Foreign Exchange Management
  • Foreign Trade Policy and Procedures
  • Competition and Consumer Protection
  • Intellectual Property Rights
  • Law relating to Arbitration and Conciliation
  • Law relating to Transfer of Property
  • Law relating to Stamps
  • Law relating to Contract
  • Prevention of Money Laundering
  • Law relating to Essential Commodities, Weights, and Measures
  • Law relating to Societies
  • Law relating to Trusts
  • Industries Development and Regulation
  • Law relating to Pollution Control and Environmental Protection
  • Law relating to Registration of Documents

CS Executive TAX LAWS AND PRACTICE Syllabus

The objective is to acquire practical and procedural aspects to direct tax laws, service tax & vat.

Part A – 70 Marks Part B – 30 Marks
  • Basics and Definitions – Income Tax Act , 1961
  • Incomes which do not form part of Total Income
  • Computation of Total Income under Various Heads
  • Income of Other Persons included in Assessee’s Total Income;
  • Tax Planning & Tax Management
  • Wealth Tax Act, 1956
  • Basic Concepts of International Taxation
  • Transfer Pricing
  • General Anti-Avoidance Rules (GAAR)
  • An Overview of Service Tax
  • An Overview of Value Added Tax

Contents of CS syllabus COMPANY ACCOUNTS AND AUDITING PRACTICES Paper:

Part A Part B
  • Share Capital
  • Debentures
  • Final Accounts of Companies
  • Corporate Restructuring
  • Consolidation of Accounts
  • Valuation of Shares and Intangible Assets
  • Liquidation of Company
  • Corporate Financial Reporting
  • Accounting Standards
  • Auditing Concepts
  • Types of Company Audit
  • Internal Audit
  • Internal Control
  • Review of Internal Control
  • Audit Engagement and Documentation

Contents of icsi syllabus CAPITAL MARKET AND SECURITIES LAWS Paper:

Part – A 60 Marks Part – B 40 Marks
  • Overview of Capital Market
  • Capital Market Instruments and Rating
  • Securities Market Intermediaries
  • Market Infrastructure Institutions – Stock Exchanges
  • Debt Market
  • Money Market
  • Mutual Funds
  • Venture Capital
  • Collective Investment Schemes
  • Resource Mobilization in International Capital Market
  • Indian Depository Receipts
  • Securities Contracts (Regulation) Act, 1956
  • SEBI Act, 1992
  • Depositories Act, 1996
  • Issue and Listing of Securities
  • Regulatory Framework relating to Securities Market Intermediaries
  • An Overview of Law relating to Insider Trading and Takeovers

Contents of CS new syllabus INDUSTRIAL, LABOUR AND GENERAL LAWS Paper:

The level of knowledge is working knowledge. Syllabus of this paper is

Part A 70 Marks Part B 30 Marks
  • Factories Act, 1948
  • Minimum Wages Act, 1948
  • Payment of Wages Act, 1936
  • Equal Remuneration Act, 1976
  • Employees’ State Insurance Act, 1948
  • Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
  • Payment of Bonus Act, 1965
  • Payment of Gratuity Act, 1972
  • Employees Compensation Act, 1923
  • Contract Labor (Regulation and Abolition) Act, 1970
  • Maternity Benefit Act,1961
  • Child Labor (Prohibition and Regulation) Act, 1986
  • Industrial Employment (Standing Orders) Act, 1946
  • Industrial Disputes Act, 1947
  • Trade Unions Act, 1926
  • The Labor Laws Exemption from Furnishing Returns and Maintaining Register by Certain Establishments Act, 1988
  • Employment Exchanges Act, 1959
  • Apprentices Act, 1961
  • Labor Audit covering the above Acts and those Industry specific Acts
  • Constitution of India
  • Interpretation of Statutes
  • An Overview of Law relating to Specific Relief; Limitation and Evidence
  • Code of Civil Procedure
  • Indian Penal Code and Criminal Procedure Code
  • Right to Information