CS Executive is a 9-month course that comes after CS Foundation. Students need to clear CSEET to take admission to CS Executive. CS Executive is the second level on the path to becoming a Company Secretary. The ICSI CS exam will be conducted from 01 June 2024 - 10 June 2024.
CS Executive Eligibility depends upon the last education level cleared by the student. Students need to complete the CS Foundation to study the CS Executive course. Apart from CS Foundation, students who have passed an Undergraduate degree can also apply for CS Executive.
CS Executive Syllabus consists of 2 modules. The first module contains Jurisprudence, Interpretation & General Laws, Company Law, Setting up of Business Entities and Closure, and Tax Laws. The second module comprises Corporate & Management Accounting, Securities Laws & Capital Markets, Economics, Business, Commercial Laws, and Financial and Strategic Management.
Check: Company Secretary Course
Table of Contents
CS Executive Highlights
| Course Name | Company Secretary (CS) Executive |
| Course Level | Second Level of CS |
| Entrance Exam | CSEET |
| Duration | 9 months |
| Eligibility | After graduation or Post-graduation (except Fine Arts) and should have either cleared CS Foundation or CSEET |
| Subjects | Jurisprudence, Interpretation & General Laws, Company Law, Setting up of Business Entities and Closure, Tax Laws, Corporate & Management Accounting, Securities Laws & Capital Markets, Economic, Business, Commercial Laws, and Financial and Strategic Management. |
| Course Fee | INR 10600 for CSEET qualified students |
| INR 15600 for CPT passed of ICAI / Foundation passed of ICAI-CMA | |
| INR 10600 for CS Foundation passed students | |
| Examination Fee | INR 1200 per module (there are 2 modules) |
| Top Institute for CS | The Institute of Company Secretaries of India |
CS Executive Duration
The Company Secretary Executive course duration is 9 months.
Check: CS Duration of all 3 Levels
CS Executive Admission Process
Admission into the CS Executive course is through three ways. The first way is to clear the CS Foundation course. The second way is to clear the CSEET exam. The third way is applying directly after graduation or post-graduation with a minimum of 50% marks.
Check: CS Fees
Steps for Filling CS Executive Exam Form
- Step 1: Keep the scanned copy of your passport-sized photograph, signature, birth certificate, 10+2 proof, caste certificate (except for unreserved category), the identity proof (aadhar, driving license, pan card, passport, ration card, or voter ID).
- Step 2: Log into the official website of ICSI.
- Step 3: Click on Student Registration in the Student tab.
- Step 4: Select all the documents in the checkbox that must be uploaded.
- Step 5: Now click on the “proceed to registration” button.
- Step 6: Select the course type as CS Executive.
- Step 7: Fill in all details.
- Step 8: Click the “Make payment” option and make the required payment through options like credit/ debit/ net banking/ bank challan.
Check:
CS Executive Eligibility
The eligibility criteria for the CS Executive program are given below.
- Candidates must have scored more than 40% in the CS Foundation Exam.
- Candidates with an undergraduate degree can directly apply for the CS Executive course.
- Candidates must be at least 17 years old.
- Candidates who have cleared CSEET can also apply for the CS Executive course.
Check: Eligibility of all 3 CS Exams
CS Executive Admit Card
The Admit Card is the most important document to be carried by candidates appearing for the CS Executive Exams. The admit card can be downloaded from the official website of ICSI by logging into the examination portal. The admit card will be bearing information like the candidate’s name, candidate photograph and signature, exam medium, exam date and timings, 17-digit registration number, details of applicable paper-wise exemption, name, address, and code of ICSI CS exam center, name of CS stage, and the module(s) that the candidate has enrolled for.
CS Executive Exam Pattern
The CS Executive Exam is conducted in two modules. The first module has four papers: Jurisprudence, Interpretation & General Laws, Company Law, Setting up of Business Entities and Closure, and Tax Laws. The second module has four papers: Corporate & Management Accounting, Securities Laws & Capital Markets, Economic, Business, Commercial Laws, and Financial and Strategic Management.
| Module | Paper Name and Number | Number of marks | Duration |
|---|---|---|---|
| Module 1 | Paper 1: Jurisprudence, Interpretation & General Laws | 100 | 3 hrs |
| Paper 2: Company Law | 100 | 3 hrs | |
| Paper 3: Setting up of Business Entities and Closure | 100 | 3 hrs | |
| Paper 4: Tax Laws | 100 | 3 hrs | |
| Module 2 | Paper 5: Corporate & Management Accounting | 100 | 3 hrs |
| Paper 6: Securities Laws & Capital Markets | 100 | 3 hrs | |
| Paper 7: Economic, Business, and Commercial Laws | 100 | 3 hrs | |
| Paper 8: Financial and Strategic Management | 100 | 3 hrs |
CS Executive Syllabus
The CS Executive course has eight papers, namely, Jurisprudence, Interpretation & General Laws, Company Law, Setting up of Business Entities and Closure, Tax Laws, Corporate & Management Accounting, Securities Laws & Capital Markets, Economic, Business, and Commercial Laws, and Financial and Strategic Management.
Check: CS Syllabus and Subjects
The detailed syllabus of each paper is given below.
| Papers | Detailed Syllabus |
|---|---|
| Jurisprudence, Interpretation & General Laws | Sources of Law, Constitution of India, Interpretation of Statutes, General Clauses Act, 1897, Administrative Laws, Law of Torts, Limitation Act, 1963, Civil Procedure Code, 1908, Indian Penal Code, 1860, Criminal Procedure Code, 1973, Indian Evidence Act, 1872, Special Courts, Tribunals under Companies Act & Other Legislations, Arbitration and Conciliation Act, 1996, Indian Stamp Act, 1899, Registration Act, 1908, Right to Information Act, 2005, and Information Technology Act, 2000. |
| Company Law | 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, Board Constitution and its Powers, Directors, Key Managerial Personnel (KMP’s) and their Remuneration, Meetings of Board and its Committees, General Meetings, Virtual Meetings, Legal framework governing Company Secretaries, Secretarial Standards Board, and Mega Firms. |
| Setting up of Business Entities and Closure | Choice of Business Organization, Company, Charter documents of Companies, Legal status of Registered Companies, Limited Liability Partnership, Other forms of business organizations, Institutions Not For Profit & NGOs, Financial Services Organization, Start-ups, Joint Ventures, Setting up of Business outside India, Conversion of existing business entity, Various Initial Registrations and Licenses, Maintenance of Registers and Records, Identifying laws applicable to various Industries and their initial compliances, Intellectual Property laws, Compliances under Labour Laws, Compliances relating to Environmental laws, Dormant Company, Strike off and restoration of name of the company and LLP, and Insolvency Resolution process; Liquidation and Winding-up. |
| Tax Laws | Direct Taxes at a Glance, Basic concepts of Income Tax, Incomes that do not form part of Total Income, Computation of Income under Various Heads, Clubbing provisions and Set Off and / or Carry Forward of Losses, Deductions from Gross Total Income & Rebate and Relief, Computation of Total Income and Tax Liability of various entities, Classification and Tax Incidence on Companies, Procedural Compliance, Assessment, Appeals & Revision, Concept of Indirect Taxes at a glance, Basics of Goods and Services Tax ‘GST’, Concept of Time, Value & Place of Taxable Supply, Input Tax Credit & Computation of GST Liability, Procedural Compliance under GST, Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service tax (UTGST), and GST Compensation to States, and Overview of Customs Act. |
| Corporate & Management Accounting | Introduction to Financial Accounting, Introduction to Corporate Accounting, Accounting for Share Capital, Accounting for Debentures, Related Aspects of Company Accounts, Financial Statements Interpretation, Consolidation of Accounts as per Companies Act, 2013, Corporate Financial Reporting, Cash Flow Statements, Accounting Standards (AS), National and International Accounting Authorities, Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India, An Overview of Cost, Cost Accounting Records & Cost Audit under Companies Act, 2013, Budget, Budgeting and Budgetary Control, Ratio Analysis, Management Reporting (Management Information Systems), Decision Making Tools, Valuation Principles & Framework, Valuation of Shares, Business and Intangible Assets, Accounting for Share based payments (IndAS 102), Business and Intangible Assets, and Methods of Valuation. |
| Securities Laws & Capital Markets | Securities Contracts (Regulations) Act 1956, Securities and Exchange Board of India Act, 1992, Depositories Act, 1996, An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009, An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, SEBI (Buyback of Securities) Regulations, 1998, SEBI (Delisting of Equity Shares) Regulations, 2009, An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014, An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002, SEBI (Prohibition of Insider Trading) Regulations, 2015, Mutual Funds, Collective Investment Schemes, SEBI (Ombudsman) Regulations, 2003, Structure of Capital Market, and Securities Market Intermediaries. |
| Economic, Business, and Commercial Laws | Reserve Bank of India Act, 1934; Foreign Exchange Management Act, 1999; Foreign Exchange Transactions & Compliances, Foreign Contribution (Regulation) Act, 2010, Foreign Direct Investments – Regulations & FDI Policy, Overseas Direct Investment, Liberalized Remittance Scheme, External Commercial Borrowings (ECB), Foreign Trade Policy & Procedure, Non Banking Finance Companies (NBFCs), Special Economic Zones Act, 2005, Competition Act, 2002, Consumer Protection Act, 1986, Essential Commodities Act, 1955, Legal Metrology Act, 2009, Transfer of Property Act, 1882, Real Estate (Regulation and Development) Act, 2016, Benami Transaction Prohibitions (Act), Prevention of Money Laundering, Indian Contracts Act, 1872, Specific Relief Act, 1963, Sale of Goods Act, 1930, Partnership Act, 1932, and Negotiable Instrument Act, 1881. |
| Financial and Strategic Management | Nature and Scope of Financial Management, Capital Budgeting, Capital Structure, Sources of raising long-term finance and Cost of Capital, Project Finance, Dividend Policy, Working Capital, Security Analysis, Portfolio Management, Introduction to Management, Introduction to Strategic Management, Business Policy and Formulation of Functional Strategy, Strategic Analysis and Planning, Strategic Implementation and Control, and Analyzing Strategic Edge. |
CS Executive Fee Structure
The CS Executive fee structure differs for every candidate depending on their qualifications.
- The course fee for students who qualified for CSEET is INR 10,600.
- The course fee for candidates who passed the CPT of ICAI / Foundation of ICAI-CMA is INR 15,600.
- The course fee for candidates who passed the CS Foundation program is INR 10,600.
CS Executive Study Material
There are many books of renowned authors that can be used for the preparation of the CS Executive course. Some of these are listed below.
| Books | Authors |
|---|---|
| Company law | Sangeet Kedia |
| TAX LAWS AND PRACTICE | Sangeet Kedia |
| Cost and Management Accounting | N.S Zad |
| Economic and Commercial Laws | Tejpal Seth |
| TAXMANN COMPANY ACCOUNTS AND AUDITING | N.S Zad |
| CAPITAL MARKETS and SECURITIES LAWS | CS Amit Vohra |
| Industrial Labour & General Laws | Tejpal Seth |
CS Executive: FAQs
Ques. What are CS Executive courses?
Ans. The CS Executive program is a program comprised of the following subjects, Jurisprudence, Interpretation & General Laws, Company Law, Setting up of Business Entities and Closure, Tax Laws, Corporate & Management Accounting, Securities Laws & Capital Markets, Economic, Business, and Commercial Laws, and Financial and Strategic Management.
Ques. Who is eligible for CS Executive?
Ans. The eligibility for CS Executive program are Candidates must have scored more than 40% in the CS Foundation Exam, Candidates with an undergraduate degree can directly apply for the CS Executive course, Candidates must be at least 17 years old, and Candidates who have cleared CSEET can also apply for the CS Executive course.
Ques. What is the duration of CS Executive course?
Ans. The duration of the CS Executive course is 9 months.
Ques. What is CS Executive fees?
Ans. The course fee for commerce graduates is INR 9000. The course fee for candidates who passed CPT of ICAI / Foundation of ICAI-CMA is INR 12500. The course fee for non-commerce graduates is INR 10000. The course fee for candidates who passed the CS Foundation program is INR 8500.
Ques. Is CS Executive easy to clear?
Ans. CS Executive is a tough exam and it requires a lot of dedication and preparation to clear.
Ques. Can I study for CS Executive in 3 months?
Ans. It is always better to prepare for the CS Executive exam months before the exam date. However, 3 months of preparation can be challenging.
Ques. Can an average student crack CS Executive?
Ans. With proper preparation, an average student can also crack the CS Executive exam.
Ques. How many attempts are there in CS Executive?
Ans. There are 10 attempts for the CS Executive exam.
Ques. How many students pass CS Executive in first attempt?
Ans. According to June 2022 data, the pass percentage in Module 1 was 8.76 % and in Module 2 was 18.12 %.
Ques. What happens if you fail CS Executive?
Ans. If you fail in CS Executive, then you have 9 more attempts to clear it with proper preparation.
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