CS Executive Syllabus Dec 2025, Updated Module-wise Paper Details

Get the subject details, model-wise paper, and updated CS Executive Course Syllabus Dec 2025 with the exam structure, and be prepared for the upcoming ICSI exam session.

ICSI has made the CS Executive Syllabus for the Dec 2025 exam available. The comprehensive syllabus guide includes registration deadlines, a summary of the subjects, and professional preparation advice.

The Institute of Company Secretaries of India (ICSI) manages the Executive Examinations of the Company Secretary (CS), which provides a step for candidates with a step for an attractive career in corporate governance and compliance. 

Candidates need to register by 31 July 2025, on icsi.edu to become eligible for the December 2025 attempt. This article summarizes the CS Executive Syllabus for Dec 2025 exam, its exam pattern, and preparation strategies to assist you in acing it.

Overview CS Executive Syllabus 2025 

The CS Executive program is in the middle level of the CS course. It consists of two modules, each of which is intended to give a solid grounding in corporate laws, securities, and other areas of the profession. The Institute of Company Secretaries of India (ICSI) has directed candidates registered under the CS Executive old syllabus (2012) to switch to the updated syllabus introduced in 2017.

Particulars Details
Mode of Exam Center-based examination; Offline
Duration of Exam Three hours for each paper
Marks 100 marks for each paper
Language of Question Paper English
Eligibility The candidate should have passed the CSEET
Nature of questions MCQs and Descriptive
Pre-Examination Requirement Complete a Pre-Examination Test to become eligible to Enroll
First Examination Under New Syllabus 2022 June 2023
Last Attempt Under Old Syllabus 2017 December 2024
Marking Scheme Each paper is worth 100 marks, with a minimum of 40% in each paper and an aggregate of 50% to pass a module

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CS Executive Syllabus 2025

ICSI has published the new CS Executive syllabus for Dec 2025 on its website. It informs you about what you'll learn, the key topics, and even the minor details for each exam paper. If you're preparing for the exam, you can see the 2025 syllabus details in the table below.

CS Executive Syllabus 2025 Module 1 

The CS Executive Syllabus 2025 Module I is a complete guideline that aims at providing students with basic knowledge of company secretaryship. It is divided into four papers: Jurisprudence, Interpretation & General Laws, Company Law, and Setting up of Business Entities.

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 Syllabus Module 2

The CS Executive Syllabus Dec 2025 Module II is a crucial component of the Company Secretary course, focusing on advanced topics in company secretaryship. It comprises five papers, including corporate & management accounting and securities laws & capital markets.

CS Executive Syllabus Dec 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

ICSI CS Executive New Syllabus (2022)

The ICSI CS Executive New Syllabus is a new curriculum developed to impart superior knowledge and skills in company secretaryship. It prioritizes up-and-coming trends, best practices, and regulatory needs.

ICSI CS Executive New Syllabus
Paper No. Group 1 Paper No. Group 2
1. Jurisprudence, Interpretation & General Laws (100 Marks) 5. Capital Market & Securities Laws Part I – Capital Market (40 Marks) Part II – Securities Laws (60 Marks)
2. Company Law & Practice Part I – Company Law – Principles and Concepts (60 Marks) Part II – Company Administration & Meetings (40 Marks) 6. Economic, Commercial and Intellectual Property Laws Part I – Economic & Commercial Laws (60 Marks) Part II – Intellectual Property Laws (40 Marks)
3. Setting Up of Business, Industrial & Labour Laws Part I – Setting Up of Business (60 Marks) Part II – Industrial & Labour Laws (40 Marks) 7. Tax Laws & Practice Part I - Direct Tax (60 Marks) Part II - Indirect Tax (40 Marks)
4.

Corporate Accounting and Financial Management Part I – Corporate Accounting (60 Marks) Part II – Financial Management (40 Marks)

   

Paper-wise ICSI CS Executive New Syllabus 2025 

The paper-wise CS Executive Syllabus 2025 outlines the detailed curriculum for each of the eight papers, covering topics such as company law, securities laws, financial management, and more, to equip students with comprehensive knowledge.

ICSI CS Executive New Syllabus (2022) 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 Board and its Committees Board Composition and Powers of the Board
Key Managerial Personnel (KMP’s) 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 legislation
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 Markets 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 relating 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 Exam Pattern 2025

The CS Executive Exam Pattern 2025 specifies the pattern and format of the Company Secretary Executive Programme examination. It has two modules, each consisting of several papers, assessed through a mix of objective and descriptive questions.

CS Executive Exam Pattern (2022 Syllabus)
Group Paper no. Paper Type Papers Marks
Group 1 1 20% objective and 80% descriptive Jurisprudence, Interpretation & General Laws 100 Marks
  2 20% objective and 80% descriptive Company Law & Practice Part I: Company Law: Principles and Concepts (60 marks) Part II: Company Administration and Meetings (40 marks) 100 Marks
  3 20% objective and 80% descriptive Setting Up of Business, Industrial & Labour Laws Part l: Setting Up of Business (60 Marks) Part II: Industrial & Labour Laws (40 Marks) 100 Marks
  4 100% descriptive Corporate Accounting and Financial Management Part I: Corporate Accounting (60 Marks) Part II: Financial Management (40 Marks) 100 Marks
Group 2 5 20% objective and 80% descriptive Capital Market & Securities Laws Part I—Capital Market (40 Marks) Part II: Securities Laws (60 Marks) 100 Marks
  6 20% objective and 80% descriptive Economic, Commercial and Intellectual Property Laws Part I: Economic & Commercial Laws (60 Marks) Part II: Intellectual Property Laws (40 Marks) 100 Marks
  7 20% objective and 80% descriptive Tax Laws & Practice Part I: Direct Tax (60 Marks) Part II: Indirect Tax (40 Marks) 100 Marks

CS Executive Syllabus 2025 Preparation Tips 

Having a solid study strategy is crucial when preparing for the Dec 2025 CS Executive Exam. The following professional advice will help you get ready for the 2025 CS Executive Syllabus:

  • Plan a study schedule to go through the comprehensive CS Executive Syllabus.
  • Spend a minimum of 10-12 hours daily on your CS Executive studies.
  • Start from the fundamentals and move on to advanced topics in each module.
  • Make your own study notes using an online tutorial or pursuing CS Executive coaching classes, an online
  • Have a subject-wise study plan to save time and grasp the entire syllabus properly.
  • Make sure that you understand every topic thoroughly before proceeding to the next.
  • Discuss alternative learning techniques, like viewing concept videos or developing case studies to understand concepts rather than memorize them.
  • Once you have discussed the whole CS Executive Syllabus, practice with previous exam papers and mock tests.
  • Use reference books suggested by ICSI for the CS Executive exam, which are easily understandable and include the basics of every module.
  • Above all, don't give up hope if you fail on your first try. Try to grasp each concept instead of memorizing them.

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FAQs

What is the CS Executive Course in December 2025?

The CS Executive Courses include two modules with eight subjects in December 2025, including company law, tax law, corporate accounting, and topics such as economic and commercial laws. This updated course helps students align their learning with the current corporate and regulatory environment.

How many modules are in the CS Executive Courses, December 2025?

The CS Executive Course is divided into two modules in December 2025. Each module has four subjects. Students may appear for one or both modules in the same attempt, depending on their preparation and registration status.

What subjects are included in Module 1 of the CS Executive Course, December 2025?

CS Executive Courses modules include jurisprudence, interpretation, and general law on 1 December 2025; corporate law; Establishment and closure of professional institutions; And tax law. These subjects lay a strong legal and procedural foundation for the secretaries of the future company.

What are the subjects of Module 2 in CS Executive Courses? December 2025?

CS Executive Syllabus December 2025's Module 2 includes corporate and management accounting, securities law and capital markets, economics, business and commercial laws, and financial and strategic management. These subjects focus on making financial and strategic decisions in a corporate setting.

Does the CS Executive course include any practical training for December 2025?

While CS Executive Courses are only December 2025 theory-focused, students must complete specific training programs such as EDP and Executive Development by ICSI. These programs are mandatory before proceeding to the CS professional level.

Is there any optional 2025 in the CS Executive Course?

No, the CS Executive Course does not offer December 2025 alternative topics. All eight papers are mandatory. Elements are introduced only at the CS professional levels, allowing candidates to choose based on their interests and career goals.

Where can I download the CS Executive Course December 2025 PDF?

You can download the CS Executive Courses for December 2025 in PDF format from the official ICSI website under the syllabus section. The document has complete information about subjects, chapter-wise materials, and examination guidelines.

How should I prepare for the CS Executive Courses in December 2025?

Start by reviewing the entire CS Executive Course December 2025, then make a study plan that covers all subjects equally. The priority is to understand the legal provisions and their applications. Regular modifications, fake testing, and module-wise exercises can strengthen your preparation.

Is there a major change in tax laws in the CS Executive Courses, which is in December 2025?

Yes, December 2025 has been updated to align with the latest Income Tax and GST provisions in the CS Executive Course. It is important to mention the most recent legal amendments when studying to ensure accuracy.

Is there a negative marking on the 2025 exam in the CS Executive Course?

Executive Courses do not have negative marking for wrong answers in the December 2025 examinations. However, the answer is evaluated based on the quality, structure, and legal accuracy of the answer, especially in descriptive letters.