CS Executive Subjects 2025, Paper-wise Syllabus & Preparation Tips

Check the complete CS Executive Subjects 2025 list with module-wise topics, paper types, and syllabus details. Stay updated with ICSI guidelines for the December 2025 exam.

The ICSI CS Executive Course for 2025 is the backbone of the preparation of candidates of Commerce who want a career as a company secretary. It is important to be updated with the latest CS executive syllabus and new exam pattern, as ICSI often modifies its content to develop business laws, governance trends, and compliance frameworks. 

The new course, introduced in 2022, the executive program, has been structured to align with the needs and legal framework of real-world corporate administration. It contains two modules—Group I and Group II - which include a total of seven papers. The subjects are designed to understand a student's understanding of corporate operations and the legal-regulatory ecosystem that controls companies in India.

This article provides all aspects of the 2025 CS Executive Examination, which includes paper patterns, module-wise subjects, major changes, and proven strategies-Candidates creating a skilled study plan and avoid general losses.

Overview of CS Executive 2025

The table below represents a quick overview of the CS Executive 2025:

CS Executive 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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ICSI CS Executive Subjects List 2025 

The updated CS Executive Courses include eight major papers divided into two modules. Each module addresses the law and commerce subjects of the core company, legal compliance, and promotion of coverage in accounting, governance, and finance. Understanding each module is important for setting realistic goals and planning a modification window.

Paper Number Subjects
Paper 1 Jurisprudence, Interpretation, and General Laws
Paper 2 Company Law and Practice
(Part 1: Company Law—Principles & Concepts)
(Part 2: Company Administration and Meetings)
Paper 3 Setting Up of Business, Industrial, and Labour Laws
(Part 1: Setting up of Business)
(Part 2: Industrial and Labour Laws)
Paper 4 Corporate Accounting and Financial Management
(Part 1: Corporate Accounting)
(Part 2: Financial Management)
CS Executive Syllabus - Group 2
Paper 5 Capital Market and Securities Law
(Part 1: Capital Market)
(Part 2: Securities Laws)
Paper 6 Economic, Commercial, and Intellectual Property Law
(Part 1: Economic & Commercial Laws)
(Part 2: Intellectual Property Laws)
Paper 7 Tax Laws and Practice
(Part 1: Direct Tax)
(Part 2: Indirect Tax—GST & Customs)

Paper-wise CS Executive Core Subjects 

Understanding the main subjects of the CS Executive Program is necessary for effective preparation. Each paper is designed to develop a legal, managerial, and strategic understanding of a candidate of corporate practices. Let us closely look at the subjects covered under each module in a structured, paper-wise format.

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 the 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 their Alteration
Compromise, Arrangement, and Amalgamation: Concepts Debt Instruments—Concepts
Legal Status and Types of Registered Companies' Accounts and Auditors 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 the Business
Selection of Business Organization Financial Services Organization
Startups and Their Registration Setting up of Business outside India and Issue Relating Thereto
Non-Corporate Entities Limited Liability Partnership
Setting up of a Branch Office/Liaison Office/Wholly owned Subsidiary by a 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 compliance
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 Conditions
Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 Social Security Legislation
Evaluation of Labour Legislation and the Need for a 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 the Capital Market Laws Governing 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 relating to 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 Trademarks
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 of Salary Computation of Total Income and Tax Liability of various entities
Capital Gains Incomes that do not form part of Total Income
Deductions Profits and Gains from Business and Profession
Procedural Compliance Clubbing provisions and Set Off and/or forward of Losses
Basic Concept of Income Tax Classification and Tax Incidence on Companies
Income under the Head of 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 the Customs Act Procedural Compliance under GST
Basics of Goods and Services Tax (GST)  

Additional Tips for CS Executive 2025

  • Pre-Of Examination Test (PET): Under the new course, all registered students must complete an online pre-examination test before being eligible to enroll for executive and professional examinations. The pet fee is ₹ 1,000 and should be completed through the ICSI E inga Learning portal. 
  • Syllabus switchover details: If you were on the old (2017) syllabus and want to convert to the new courses (2022), official discounts are available in the Mapping Section section section mapping on the ICSI site. The last old course attempt was June 2024. 
  • Course period limit: A candidate must complete the executive program within 3 years from registration; otherwise, registration is necessary, and professional programs within 5 years. 

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FAQs

Which core CS executive topics should 2025 students focus on?

The CS Executive theme for 2025 is divided into two modules, including papers on law, tax, finance, and governance. Companies such as company law, tax law, and security law form a foundation for a future company secretary, providing practical and theoretical knowledge required for corporate compliance.

Has there been any change in the CS Executive subjects in 2025 compared to previous years?

Yes, CS Executive subjects for 2025 have undergone minor updates to reflect recent legal and regulatory changes. ICSI regularly modifies the course to align with industry trends, ensuring that the students are current with the developed legal and governance structures.

How many papers are included under the CS Executive subject 2025 course?

The CS Executive theme for 2025 is structured in eight papers, which are equally divided into two modules. These include topics such as company laws, establishment of commercial institutions, and establishment of tax laws, offering a broad understanding of corporate functioning.

Are the CS Executive subjects for 2025 the same for all students across India?

Yes, CS Executive subjects for 2025 are the same all over India. ICSI holds a standard course for all students, which ensures similar academic risk regardless of the location. This uniformity helps to maintain a consistent standard for the secretaries of the nationwide company.

Are the CS Executive theme 2025 courses suitable for those without a commerce background?

Yes, the CS Executive theme for 2025 is designed to accommodate students from various academic sections. While a commerce background can offer a lead, the course introduces concepts in a structured manner, enabling even non-commerce students to understand and excel.

Does the CS Executive theme for 2025 include practical elements or case studies?

The CS Executive theme 2025 courses emphasize both theoretical concepts and the study of practical matters. Papers such as corporate management and securities laws include students' scenarios to help apply their learning effectively in a professional setting.

Which is the highest-scoring paper in the CS Executive subjects of 2025?

Among the CS Executive subjects in 2025, students often find the law or company law to be relatively high-scoring due to the availability of structured content and adequate study materials. However, individual performance depends on preparation and interest in the subject.

Are CS Executive themes divided into 2025 groups or modules?

Yes, the CS Executive theme for 2025 is classified into Module I and Module II, each of which has four subjects. Students can choose to appear for one or both modules in one attempt based on their readiness and registration.

Can students leave any paper under the CS Executive subjects in 2025?

No, all the documents listed under the CS Executive subjects 2025 are mandatory. Students should clean each paper to qualify for the executive level. There is no alternative to leaving or replacing subjects, as each paper makes an important part of the course.

How do CS Executive subjects prepare students for the 2025 professional levels?

CS Executive subjects in 2025 lay a strong foundation by covering legal, taxation, and business management subjects. These subjects are designed to build the knowledge and analytical skills required to deal with more advanced concepts at the professional program level.