CS Executive Syllabus 2020 – Marking Scheme, Exam Pattern

CS Executive Syllabus 2020: Candidates checking for CS Executive Syllabus can make use of it available on this page. Institute of Company Secretaries of India releases the CS Executive Exam Syllabus for both the modules. ICSI revised the Course Syllabus and made changes to the Syllabus. Kick Start your exam preparation and make use of these as Study Material for your reference. Students can download the study material by referring to the complete article.

ICSI provided Syllabus for CS Executive Level is explained in a descriptive way so that you can estimate the questions. Go through the CS Executive Marking Scheme and Exam Pattern and analyze the difficulty level of the exam.

Also, Check: CS Course Details

Company Secretary Executive Syllabus

CS Syllabus for Executive Syllabus is prevailing on this page or you can refer to the official website. Go through the topics covered under each of the subjects for CS Executive Syllabus 2020 according to their Scheme. There isn’t any major change in the Syllabus compared to old one but the only difference is introduction of 3 OMR Papers. Have a glance at the CS Executive Exam Syllabus Subjectwise for both Modules I, II in further modules.

CS Executive Subjectwise Syllabus for Module – I

Refer to the Company Secretary Executive Subjectwise Syllabus and be aware of the topics to cover. The Nomenclature of four papers for Executive Level under the New Syllabus is listed. Check out the subjects to prepare and plan your preparation in accordance. Refer to the CS Executive Exam Syllabus for Module I under each of the Sub Parts by referring further.

Jurisprudence, Interpretation & General Laws Syllabus

  • Limitation Act, 1963
  • Law of Torts
  • Interpretation of Statutes
  • Administrative Laws
  • Right to Information Act, 2005
  • Criminal Procedure Code, 1973
  • General Clauses Act, 1897
  • Civil Procedure Code, 1908
  • Sources of Law
  • Constitution of India
  • Registration Act, 1908
  • Arbitration and Conciliation Act, 1996
  • Indian Evidence Act, 1872
  • Indian Stamp Act, 1899
  • Information Technology Act, 2000
  • Indian Penal Code, 1860
  • Special Courts, Tribunals under Companies Act & Other Legislations

Company Law Principles Syllabus

Part – I: Company Law, Principles & Concepts 

  • Introduction to Company Law
  • Shares and Share Capital
  • Members and Shareholders
  • Debt Instruments
  • Charges
  • Distribution of Profits
  • Corporate Social Responsibility
  • Accounts, Audit, and Auditors
  • Transparency and Disclosures
  • An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions.
  • Registers and Records
  • An overview of Corporate Reorganization
  • Introduction to MCA 21 and filing in XBRL.
  • Global Trends and Developments in Company Law.

Part – II: Company Administration and Meetings – Law and Practices

  • Board Constitution and its Powers
  • Key Managerial Personnel (KMP’s) and their Remuneration
  • Meetings of Board and its Committees
  • Directors
  • Virtual Meetings
  • General Meetings

Part – III: Company Secretary as a Profession

  • Legal framework governing Company Secretaries
  • Mega Firms
  • Secretarial Standards Board

Setting up of Business Entities and Closure Syllabus

Part A: Setting up of Business

  • Choice of Business Organization
  • Charter documents of Companies
  • Company
  • Limited Liability Partnership
  • Legal status of Registered Companies
  • Other forms of business organizations
  • Institutions Not For Profit &NGOs
  • Financial Services Organization
  • Start-ups
  • Conversion of existing business entity
  • Setting up of Business outside India
  • Joint Ventures; Special Purpose Vehicles

Part B: Registration; Licenses & Compliances

  • Various Initial Registrations and Licenses
  • Identifying laws applicable to various Industries and their initial compliances
  • Maintenance of Registers and Records
  • Compliances under Labour Laws (Provisions applicable for setting up of business
  • Intellectual Property laws (Provisions applicable for setting up of business
  • Compliances relating to Environmental laws (Provisions applicable for setting up of business

Part C: Insolvency; Winding up& Closure of Business

  • Dormant Company
  • Strike off and restoration of the name of the company and LLP
  • Insolvency Resolution process; Liquidation and Winding-up

Tax Laws Syllabus

Part I: Direct Taxes

  • Direct Taxes at a Glance
  • Basic concepts of Income Tax
  • Computation of Income under Various Heads
  • Procedural Compliance
  • Incomes which do not form part of Total Income
  • Computation of Total Income and Tax Liability of various entities
  • Classification and Tax Incidence of Companies
  • Clubbing provisions and Set Off and/or Carry Forward of Losses
  • Deductions from Gross Total Income & Rebate and Relief
  • Assessment, Appeals & Revision

Part II: Indirect Taxes

(A) Goods and Service Tax

  • Concept of Indirect Taxes at a glance
  • Concept of Time, Value & Place of Taxable Supply
  • Input Tax Credit & Computation of GST Liability- Overview
  • Basics of Goods and Services Tax ‘GST’
  • Procedural Compliance under GST
  • Basic overview of Integrated Goods and Service Tax (IGST), Union Territory Goods and Service Tax (UTGST)

(B) Customs Act

  • Overview of Customs Act

Company Secretary Executive Syllabus for Module – II

You will have four papers under CS Executive Syllabus Module – II and each of the subtopics is listed. The subject Division of each of the four papers is provided below. Go through them and have a prior idea of the concepts to look into and score max. marks.

Corporate & Management Accounting Syllabus

Part I: Corporate Accounting

  • Introduction to Corporate Accounting
  • Introduction to Financial Accounting
  • Accounting for Debentures
  • Accounting for Share Capital
  • Related Aspects of Company Accounts
  • Accounting Standards (AS)
  • Consolidation of Accounts as per Companies Act, 2013
  • Financial Statements Interpretation
  • Cash Flow Statements
  • Corporate Financial Reporting
  • National and International Accounting Authorities.
  • Adoption, Convergence, and Interpretation of International Financial Reporting Standards (IFRS) and Accounting

Part II: Management Accounting and Valuation

  • An Overview of Cost
  • Budget, Budgeting and Budgetary Control
  • Cost Accounting Records & Cost Audit under Companies Act, 2013
  • Valuation Principles & Framework
  • Ratio Analysis: Financial Analysis through Ratios
  • Decision Making Tools
  • Management Reporting (Management Information Systems)
  • Business and Intangible Assets
  • Methods of Valuation
  • Valuation of Shares, Business, and Intangible Assets
  • Accounting for Share-based payments (Ind AS 102)

Securities Laws & Capital Market’s Syllabus

Part I: Securities Laws

  • Securities Contracts (Regulations) Act 1956
  • Securities and Exchange Board of India Act, 1992
  • Depositories Act, 1996
  • An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
  • SEBI (Buyback of Securities) Regulations, 1998
  • An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009.
  • An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.
  • SEBI (Delisting of Equity Shares) Regulations, 2009
  • An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002.
  • Mutual Funds
  • Collective Investment Schemes
  • An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.
  • SEBI (Ombudsman) Regulations, 2003
  • SEBI (Prohibition of Insider Trading) Regulations, 2015

Part II: Capital Market & Intermediaries

  • Securities Market Intermediaries
  • Structure of Capital Market

Economic, Business and Commercial Laws Syllabus

Part I: Foreign Exchange Management &NBFCs

  • Reserve Bank of India Act, 1934
  • Foreign Exchange Management Act, 1999
  • Foreign Exchange Transactions & Compliances
  • Overseas Direct Investment
  • Liberalized Remittance Scheme
  • External Commercial Borrowings (ECB)
  • Foreign Direct Investments – Regulations & FDI Policy
  • Foreign Contribution (Regulation) Act, 2010
  • Special Economic Zones Act, 2005
  • Non – Banking Finance Companies(NBFCs)
  • Foreign Trade Policy & Procedure

Part II: Competition Law

  • Competition Act, 2002

Part III: Business & Commercial Laws

  • Consumer Protection Act, 1986
  • Legal Metrology Act, 2009
  • Essential Commodities Act, 1955
  • Real Estate (Regulation and Development) Act, 2016
  • Transfer of Property Act, 1882
  • Indian Contracts Act, 1872
  • Specific Relief Act, 1963
  • Partnership Act, 1932
  • Sale of Goods Act, 1930
  • Prevention of Money Laundering
  • Benami Transaction Prohibitions (Act)
  • Negotiable Instrument Act, 1881

Financial and Strategic Management Syllabus

Part I: Financial Management

  • Nature and Scope of Financial Management
  • Capital Budgeting
  • Dividend Policy
  • Sources of raising long-term finance and Cost of Capital
  • Project Finance
  • Capital Structure
  • Security Analysis
  • Portfolio Management
  • Working Capital

Part II: Strategic Management

  • Introduction to Management
  • Business Policy and Formulation of Functional Strategy
  • Introduction to Strategic Management
  • Analyzing Strategic Edge
  • Strategic Implementation and Control
  • Strategic Analysis and Planning

CS Executive 2020 Exam Pattern

You can get to know the Company Secretary Executive Test Pattern by referring below. Refer to the Exam Duration, Type of Questions, Marks Allotted, Medium and Mode of Exam by checking the CS Executive Paper Pattern 2020. Assess the difficulty level of the exam and subjects to prepare in advance and clear the exam easily and score max. marks.

Mode of Exam Offline
Medium of Exam English and Hindi
Duration of Exam 3 Hours
Type of Questions Subjective for 5 Papers and Objective (MCQ) for 3 Papers
Number of Papers 8
Number of Questions For Subjective Papers: 8 questions (you have to attempt only 6)
For Objective Papers: 100 questions
Marking Scheme For Subjective Papers: Marked as per the quality and correctness of the answer presented.
For Subjective Papers: 1 mark for every correct answer and negative marking also present. You will lose 1 mark for every 4 wrongly answered questions.

CS Executive Study Material

ICSI provides the study material for CS Executive. Aspirants are advised to study the study material first and prepare all the topics as per their relevance in Exams. Referring to the ICSI Study Material helps students estimate the kind of questions to expect in the exam.


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