ICSI has posted the CS Executive Subjects 2025 on its official website for every session. Here is the most recent 2022 CS Executive Syllabus 2025, complete with paper-by-paper exemptions.
ICSI recommends the CS Executive syllabus. The candidates who are preparing for the CS Executive June 2025 can now refer to the detailed syllabus and subjects here. Know the marking scheme, total marks, and paperwise contents here. We will present you with the detailed CS Executive syllabus and exam pattern.
Registration for ICSI CS June 2025 is ongoing without a late fee. Candidates can register for the CS Executive June 2025 course on or before January 31. For the complete ICSI CS Executive Syllabus under the new syllabus 2024 and the old syllabus 2017, read this article in full.
Highlights of CS Executive Syllabus 2025
The table below provides a concise summary of CS Executive Syllabus 2025, covering all modules, subjects, and topics at a glance.
| CS Executive Syllabus 2025 Overview | |
| Particulars | Details |
| Full Exam Name | CS Executive Exam |
| Conducting Body | Institute of Company Secretaries of India |
| Frequency of Conduct | 2 times a year |
| Exam Level | National Level Exam |
| Languages | English |
| Mode of Application | Online |
| Application Fee (General) | 2000 Rs [Online] |
| Mode of Exam | Offline |
| Exam Duration | 3 Hours |
| Official Website | icsi.edu |
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CS Executive Subjects 2025
ICSI has published the new CS Executive syllabus 2025 on their website. It informs you about what you're going to study, the key topics, and even the minute details of every exam paper. If you're preparing for the exam, the 2025 subject details are available in the table below.
CS Executive Subjects 2025 Module 1
Familiarize yourself with the CS Executive Syllabus 2025 for Module I, which covers key subjects and topics. The table below provides a detailed breakdown of the syllabus.
| CS Executive Syllabus 2025 Module I | ||
| Old Syllabus | New Syllabus | Marks |
| Tax Laws & Practice | Tax Laws | 100 |
| Company Law | Jurisprudence, Interpretation & General Laws | 100 |
| Cost & Management Accounting | Company Law | 100 |
| Economic & Commercial Laws | Setting up of Business Entities and Closure | 100 |
CS Executive Subjects 2025 Module 2
Explore the CS Executive Subjects for Module 2, 2025. Explore the comprehensive syllabus covering company law, securities laws, and other crucial topics for CS Executive aspirants.
| CS Executive Syllabus 2025 Module II | ||
| Old Syllabus | New Syllabus | Marks |
| Company Accountants and Auditing Practices | Corporate & Management Accounting | 100 |
| Industrial, Labor and General Laws | Economic, Business and Commercial Laws | 100 |
| Financial and Strategic Management | Financial and Strategic Management | 100 |
| Capital Markets and Securities Laws | Securities Laws & Capital Markets | 100 |
CS Executive Core Subjects: Paper-Wise
The CS Executive core subjects are divided into eight papers, covering key areas such as company law, securities laws, financial management, and more. Refer below for a paper-wise breakdown of the core subjects.
| ICSI CS Executive Subjects Paper-Wise | |
| Module 1: Paper 1: Jurisprudence, Interpretation and General Laws (Max Marks 100) | |
| Sources of Law | Law relating to Specific Relief |
| Constitution of India | Law relating to Arbitration, Mediation and Conciliation |
| Interpretation of Statutes | Indian Stamp Law |
| Administrative Laws | Law relating to Registration of Documents |
| Law of Torts | Right to Information Law |
| Law relating to Civil Procedure | Law relating to Information Technology |
| Laws relating to Crime and its Procedure | Contract Law |
| Criminal Procedure Code, 1973 | Law relating to Sale of Goods |
| Law relating to Evidence | Law relating to Negotiable Instruments |
| Law relating to Limitation | |
| Module 1: Paper 2: Company Law (Max Marks 100) | |
| Part 1 Company Law—Principles & Concepts | |
| Introduction to Company Law | Distribution of Profits |
| Shares and Share Capital-Concepts | Dormant Company |
| Charges | Memorandum and Articles of Association and its Alteration |
| Compromise, Arrangement and Amalgamations: Concepts | Debt Instruments-Concepts |
| Legal Status and Types of Registered Companies | Accounts and Auditors |
| Members and shareholders | Inspection, Inquiry and Investigation |
| Part 2 Company Administration and Meetings | |
| General Meetings | Corporate Social Responsibility-Concepts |
| Meetings of the Board and its Committees | Board Composition and Powers of the Board |
| Key Managerial Personnel (KMPs) and their Remuneration | Annual Report-Concepts |
| Directors | |
| Module 1- Paper 3 Setting up of Business Entities and Closure (Max Marks 100) | |
| Part 1: Setting up of Business | |
| Selection of Business Organization | Financial Services Organization |
| Startups and its Registration | Setting up of Business outside India and Issue Relating Thereto |
| Non-Corporate Entities | Limited Liability Partnership |
| Setting up of Branch Office/ Liaison Office/ Wholly owned Subsidiary by Foreign Company | Conversion of Business Entities |
| Various Initial Registrations and Licenses | Business Collaborations |
| Corporate Entities – Companies: Types of Corporate Business Entities, Drafting of Incorporation Documents, Formation and Registration | Identifying laws applicable to various Industries and their initial compliances |
| Micro, Small and Medium Enterprises | |
| Part 2: Industrial and Labour Laws | |
| Constitution and Labour Laws | Law of wages |
| Law of Industrial Relations | Law of Welfare & Working Condition |
| Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 | Social Security Legislations |
| Evaluation of Labour Legislation and need of Labour Code | |
| Module 1: Paper 4: Corporate Accounting and Financial Management (100 marks) | |
| Part 1: Corporate Accounting | |
| Introduction to Accounting | Accounting for Debentures |
| Accounting for Share Capital | Financial Statement Analysis |
| Consolidation of Accounts | Related Aspects of Company Accounts |
| Forecasting Financial Statements | Cash Flows |
| Introduction to Corporate Accounting | |
| Part 2: Financial Management | |
| Introduction | Security Analysis |
| Cost of Capital | Capital Budgeting |
| Working Capital Management | Dividend Decisions |
| Time Value of Money | Operational Approach to Financial Decision |
| Capital Structure | |
| Module 2 Paper 5: Capital market and securities law | |
| Part 1: Capital Market | |
| Basics of Capital Market | Laws Governing to Depositories and Depository Participants |
| Securities and Exchange Board of India | Securities Contracts (Regulations) Act 1956 |
| International Financial Services Centres Authority (IFSCA) | Securities Market Intermediaries |
| Secondary Market in India | |
| Part 2 Securities Law | |
| Issue of Securities – Concepts | Mutual Funds |
| Acquisition of Shares and Takeovers – Concepts | Listing Obligations and Disclosure Requirements |
| Delisting and Buyback of Securities – Concepts | Prohibition of Fraudulent and Unfair Trade Practices Relating to Securities Market |
| Issue and Listing of Non-Convertible Securities | Collective Investment Schemes |
| Prohibition of Insider Trading | |
| Module 2: Paper 6: Economic, commercial and intellectual property laws | |
| Part 1: Economic & Commercial Laws | |
| Law relatingto Foreign Exchange Management | Prevention of Money Laundering |
| External Commercial Borrowings (ECB) | Competition Law |
| Law relating to Foreign Contribution Regulation | Real Estate Regulation and Development Law |
| Law relating to Benami Transactions & Prohibition | Overseas Direct Investment |
| Legal Metrology | Law relating to Special Economic Zones |
| Foreign Direct Investments – Regulations & Policy | Law relating to Fugitive Economic Offenders |
| Foreign Trade Policy & Procedure | Law relating to Consumer Protection |
| Part 2: Intellectual Property Laws | |
| Law relating to Patents | Law relating to Trade Marks |
| Law relating to Geographical Indications of Goods | Law relating to Industrial Designs |
| Law relating to Copyright | |
| Module 2: Paper 7: Tax Laws and Practice (100 marks) | |
| Part 1: Direct Tax | |
| Direct Tax at a Glance | Income from Other Sources |
| Income under the Head Salary | Computation of Total Income and Tax Liability of various entities |
| Capital Gains | Incomes which do not form part of Total Income |
| Deductions | Profits and Gains from Business and Profession |
| Procedural Compliance | Clubbing provisions and Set Off and / forward of Losses |
| Basic Concept of Income Tax | Classification and Tax Incidence on Companies |
| Income under the Head House Property | |
| Part 2: Indirect Tax (GST & Customs) | |
| Concept of Indirect Taxes at a Glance | Input Tax Credit & Computation of GST Liability |
| Time, Value & Place of Supply | Levy and Collection of GST |
| Overview of Customs Act | Procedural Compliance under GST |
| Basics of Goods and Services Tax ‘GST’ | |
CS Executive Subjects and Syllabus 2025
The CS program has three stages: the CS Foundation Programme, the CS Executive Programme, and the CS Professional Programme. There are these three stages that candidates have to go through to finish the CS program, but candidates who have passed graduation in the relevant stream have to go through two stages; they can skip the CS Foundation stage in that case and can directly start with the CS Executive stage and then the CS Professional stage.
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CS Foundation Programme or CSEET Examination: There are 4 papers in the CS Foundation Program. It is not the hardest nut to crack at all. Anyone with basic 10+2 knowledge can crack the very first stage. The time duration is 8 months (replaced by CSEET examination in 2020)
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CS Executive Program: There are 8 papers split into 2 modules in the CS Executive Program. It gives advanced-level knowledge of CS concepts. The duration period is 9 months for the CS Executive Program.
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CS Professional Programme: There are 9 papers in 3 modules in the CS Professional program. It can be done only after finishing the CS Executive program. The duration is 15 months for the CS Executive Program.
Conclusion
In short, the CS Executive courses are intended to give prospective company secretaries a broad range of knowledge and abilities. Candidates can build a solid foundation in management, governance, and business law by becoming proficient in these areas. CS Executive candidates can clear the test and open the door to a fulfilling career as a company secretary with commitment and diligence.
