CS Executive Syllabus 2019- The Council of the Institute of Company Secretaries of India (ICSI) releases the CS Executive syllabus and is the authority responsible for amendments as well. In 2017, ICSI Council introduced the CS Executive new syllabus through notification which brought in amendments to the prevailing CS Executive old syllabus of 2013. In 2019, there was and will be two examinations conducted for CS Executive, i.e. for both old and new syllabi. June 2020 is going to be the last session for CS Executive old syllabus. Till now, only the CS Executive old syllabus consisted of three OMR based objective and other subjective papers. From December 2019, CS Executive new syllabus will also have three OMR based objective papers. ICSI has provided the CS Executive syllabus 2019 in a very descriptive way so that there is no scope left for questions on what exactly is expected for exams in the name of a concept. Candidates appearing for both the examinations should have a look on CS Executive syllabus 2019 as well the exam pattern as provided below because it provides walls to never-ending concepts of a subject.
Latest- CS Executive Result will be announced on February 25, 2020.
Note: ICSI has proposed some amendments in the prevailing CS Programme through 2022 Curriculum- Click here to check.
CS Executive syllabus 2019 and the exam pattern go hand in hand because the examination is based upon the two and candidates have to prepare accordingly. ICSI has made certain changes to the exam pattern of CS Executive new syllabus which shall be applicable in the upcoming session, i.e. December 2019. In the previous session, there were only subjective questions in the CS Executive new syllabus, but from now on, three papers are conducted in OMR based mode. So candidates should have a look of exam pattern as well while dealing with the CS Executive syllabus 2019.
Mode of Exam
Pen and paper based
Duration of Exam
3 hours
Medium of Exam
English and Hindi (English is compulsory for Business Management, Ethics and Communication papers)
Number of CS Executive Subjects
Seven (CS Executive Old Syllabus)
Eight (CS Executive New Syllabus)
Type of Questions
Subjective ((i) Cost and Management Accounting; (ii) Tax Laws and
Practice; and (iii) Industrial, Labour and General Laws from the old syllabus will be conducted in OMR Mode)
Number of Questions for Subjective papers
50 per paper
Number of Questions for Objective Papers
100 questions per paper
Marking Scheme
2 marks for each correct answer
No negative marking
CS Executive subjects- Old Syllabus
CS Executive subjects- New Syllabus
CS Executive subjects 2019 for Module 1
Paper 1- Company Law
Paper 1- Jurisprudence, Interpretation and General laws
Paper 2- Cost and Management Accounting
Paper 2- Company law
Paper 3- Economic and Commercial Laws
Paper 3- Setting up and Closure of Business entities
Paper 4- Tax laws and Practice
Paper 4- Tax Laws
CS Executive subjects 2019 for Module 2
Paper 5- Company Accounts and Auditing Practice
Paper 5- Corporate and Management Accounting
Paper 6- Capital Market and Securities Laws
Paper 6- Capital Markets and Securities Laws
Paper 7- Industrial, Labour and General Laws
Paper 7- Economic, Business and Commercial Laws
Paper 8- Financial and Strategic Management
CS Executive syllabus 2017, termed as the ‘CS Executive New Syllabus’ was introduced through ICSI notification no. 01 of 2018. For the first time, exams were conducted for CS executive new syllabus in December 2018. Candidates can check the new syllabus for CS Executive as provided below:
CS Executive Subjects
Contents
Jurisprudence, Interpretation and General Laws
Constitution of India
Administrative Laws
Interpretation of Statutes
Sources of Law
General Clauses Act, 1897
Indian Penal Code, 1860
Indian Stamp Act, 1899
Criminal Procedure Code, 1973
Special Courts, Tribunals under Companies Act & Other Legislations
Information Technology Act, 2000
Registration Act, 1908
Civil Procedure Code, 1908
Arbitration and Conciliation Act, 1996
Indian Evidence Act, 1872
Right to Information Act, 2005
Law of Torts
Limitation Act, 1963
Company Law
Part I: Company Law, Principles & Concepts
An overview of Corporate Reorganization
Global Trends and Developments in Company Law
Corporate Social Responsibility
Debt Instruments
Charges
Members and Shareholders
Introduction to MCA 21 and filing in XBRL
Transparency and Disclosures
An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions
Introduction to Company Law
Distribution of Profits
Accounts, Audit and Auditors
Registers and Records
Shares and Share Capital
Part II: Company Administration and Meetings – Law and Practices
Directors
Key Managerial Personnel (KMP’s) and their Remuneration
Virtual Meetings
General Meetings
Meetings of Board and its Committees
Board Constitution and its Powers
Part III: Company Secretary as a Profession
Legal framework governing Company Secretaries
Secretarial Standards Board
Mega Firms
Setting up of Business Entities and Closure
Part A: Setting up of Business
Charter documents of Companies
Choice of Business Organization
Financial Services Organization
Company
Joint Ventures; Special Purpose Vehicles
Conversion of existing business entity
Setting up of Business outside India
Institutions Not For Profit & NGOs
Start-ups
Legal status of Registered Companies
Other forms of business organizations
Limited Liability Partnership
Part B: Registration; Licenses & Compliances
Intellectual Property laws (Provisions applicable for setting up of business)
Compliances relating to Environmental laws (Provisions applicable for setting up of business)
Various Initial Registrations and Licenses
Compliances under Labour Laws (Provisions applicable for setting up of business)
Maintenance of Registers and Records
Identifying laws applicable to various Industries and their initial compliances
Part C: Insolvency; Winding up & Closure of Business
Dormant Company
Strike off and restoration of name of the company and LLP
Insolvency Resolution process; Liquidation and Winding-up
Tax Laws
Part I: Direct Taxes
Direct Taxes at a Glance
Computation of Total Income and Tax Liability of various entities
Deductions from Gross Total Income & Rebate and Relief
Basic concepts of Income Tax
Clubbing provisions and Set Off and/or Carry Forward of Losses
Assessment, Appeals & Revision
Classification and Tax Incidence of Companies
Procedural Compliance
Incomes which do not form part of Total Income
Computation of Income under Various Heads
Part II: Indirect Taxes
(A) Goods and Service Tax
Procedural Compliance under GST
Input Tax Credit & Computation of GST Liability- Overview
Concept of Indirect Taxes at a glance
Concept of Time, Value & Place of Taxable Supply
Basics of Goods and Services Tax ‘GST’
Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service tax (UTGST), and GST Compensation to States
(B) Customs Act
Overview of Customs Act
Corporate & Management Accounting
Part I: Corporate Accounting
Financial Statements Interpretation
Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India
Accounting for Share Capital
National and International Accounting Authorities
Related Aspects of Company Accounts
Accounting for Debentures
Accounting Standards (AS)
Consolidation of Accounts as per Companies Act, 2013
Introduction to Corporate Accounting
Cash Flow Statements
Introduction to Financial Accounting
Corporate Financial Reporting
Part II: Management Accounting and Valuation
An Overview of Cost
Methods of Valuation
Management Reporting (Management Information Systems)
Budget, Budgeting and Budgetary Control
Cost Accounting Records & Cost Audit under Companies Act, 2013
Ratio Analysis
Valuation of Shares, Business and Intangible Assets
Accounting for Share-based payments (IndAS 102)
Decision Making Tools
Valuation Principles & Framework
Business and Intangible Assets
Securities Laws & Capital Markets
Part I: Securities Laws
An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
Securities Contracts (Regulations) Act 1956
An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Collective Investment Schemes
Securities and Exchange Board of India Act, 1992
An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009
SEBI (Buyback of Securities) Regulations, 1998
Depositories Act, 1996
SEBI (Prohibition of Insider Trading) Regulations, 2015
An Overview of SEBI (Share-Based Employee Benefits) Regulations, 2014
Mutual Funds
An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002
SEBI (Delisting of Equity Shares) Regulations, 2009
SEBI (Ombudsman) Regulations, 2003
Part II: Capital Market & Intermediaries
Securities Market Intermediaries
Structure of Capital Market
Economic, Business and Commercial Laws
Part I: Foreign Exchange Management & NBFCs
Reserve Bank of India Act, 1934
Overseas Direct Investment
Non-Banking Finance Companies(NBFCs)
Foreign Trade Policy & Procedure
Foreign Exchange Transactions & Compliances
Liberalized Remittance Scheme
Special Economic Zones Act, 2005
Foreign Exchange Management Act, 1999
Foreign Contribution (Regulation) Act, 2010
Foreign Direct Investments – Regulations & FDI Policy
External Commercial Borrowings (ECB)
Part II: Competition Law
Competition Act, 2002
Part III: Business & Commercial Laws
Property Law
Consumer Protection
Business Laws
Anti-Corruption Laws
Financial and Strategic Management
Part I: Financial Management
Capital Budgeting
Nature and Scope of Financial Management
Sources of raising long-term finance and Cost of Capital
Dividend Policy
Working Capital
Security Analysis
Project Finance
Portfolio Management
Capital Structure
Part II: Strategic Management
Introduction to Management
Introduction to Strategic Management
Business Policy and Formulation of Functional Strategy
Strategic Implementation and Control
Strategic Analysis and Planning
Analysing Strategic Edge
Introduced in 2013, CS Executive syllabus had 7 subject papers holding 100 marks for each. There are three CS Executive subjects in objective mode and rest of the papers are subjective. It became CS Executive old syllabus when the new syllabus was introduced in 2017 and became applicable from December 2018. Given below is the CS Executive old syllabus which was operative for the last time in December 2019.
CS Executive Old Syllabus
Module 1
Introduction
Incorporation and its Consequences
Financial Structure
Membership in a Company
Management and Control of Companies
Investments, Loans and Deposits
Accounts and Audit
Dividends
Registers, Forms and Returns
Inspection and Investigation
Majority Rule and Minority Rights
Merger, De-merger, Amalgamation, Compromises and Arrangements - An Overview
Producer Companies
Limited Liability Partnerships
Application of Company Law to Different Sectors
Offences and Penalties
Compounding of Offences
Winding up of Companies - An Overview
Striking Off Name of Companies
An Introduction to E-Governance and XBRL
Introduction to Cost and Management Accounting
Material Cost
Labour Cost
Direct Expenses and Overheads
Activity Based Costing (ABC)
Cost Records
Costing Systems
Marginal Costing
Standard Costing
Cost Accounting Records and Cost Audit
Analysis and Interpretation of Financial Statements
Paper 2- Part A
Foreign Exchange Management
Foreign Trade Policy and Procedures
Competition and Consumer Protection
Intellectual Property Rights
Law relating to Arbitration and Conciliation
Law relating to Transfer of Property
Law relating to Stamps
Law relating to Contract
Prevention of Money Laundering
Paper 2- Part B
Law relating to Essential Commodities, Weights and Measures
Law relating to Societies
Law relating to Trusts
Industries Development and Regulation
Law relating to Pollution Control and Environmental Protection
Law relating to Registration of Documents
Paper 4- Tax Laws and Practice
Part A: Income Tax and Wealth Tax
Basics and Definitions - Income Tax Act , 1961
Computation of Total Income under Various Heads
Tax Planning & Tax Management
Other Taxation related aspects of individuals and companies
Wealth Tax Act, 1956
Basic Concepts of International Taxation
Transfer Pricing
General Anti Avoidance Rules (GAAR)
Part B- Service Tax & Sales Tax
An Overview of Service Tax
An Overview of Value Added Tax
Module 2
Paper 5- Company Accounts and Auditing Practices
Part A- Company Accounts
Share Capital
Debentures
Final Accounts of Companies
Corporate Restructuring
Consolidation of Accounts
Valuation of Shares and Intangible Assets
Liquidation of Company
Accounting Standards
Part B- Auditing Practices
Auditing Concepts
Types of Company Audit
Internal Audit
Internal Control
Review of Internal Control
Audit Engagement and Documentation
Part A- Capital Market
Overview of Capital Market
Capital Market Instruments and Rating
Market Infrastructure Institutions - Stock Exchanges
Debt Market
Money Market
Venture Capital
Resource Mobilization in International Capital Market
Indian Depository Receipts
Part B- Securities Law
Securities Contracts (Regulation) Act, 1956
SEBI Act, 1992
Issue and Listing of Securities
Regulatory Framework relating to Securities Market Intermediaries
An Overview of Law relating to Insider Trading and Takeovers
Paper A- Industrial and Labour Laws
Factories Act, 1948
Minimum Wages Act, 1948
Payment of Wages Act, 1936
Equal Remuneration Act, 1976
Employees' State Insurance Act, 1948
Employees' Provident Funds and Miscellaneous Provisions Act, 1952
Payment of Bonus Act, 1965
Payment of Gratuity Act, 1972
Employees Compensation Act, 1923
Contract Labour (Regulation and Abolition) Act, 1970
Maternity Benefit Act,1961
Child Labour (Prohibition and Regulation) Act, 1986
Industrial Employment (Standing Orders) Act, 1946
Industrial Disputes Act, 1947
Trade Unions Act, 1926
The Labour Laws Exemption from Furnishing Returns and Maintaining Register by Certain Establishments Act, 1988
Employment Exchanges (Compulsory Notification of Vacancies) Act, 1959
Apprentices Act, 1961
Labour Audit covering the above Acts and those Industry specific Acts
Part B: General Laws
The Constitution of India, 1950
An Overview of Law relating to Specific Relief; Limitation and Evidence
The Code of Civil Procedure, 1908
The Indian Penal Code and the Criminal Procedure Code
Right to Information
Your brochure has been successfully mailed to your registered email id .
The Question containing Inaapropriate or Abusive Words
Question lacks the basic details making it difficult to answer
Topic Tagged to the Question are not relevant to Question
Question drives traffic to external sites for promotional or commercial purposes
The Question is not relevant to User
Regular exam updates, QnA, Predictors, College Applications & E-books now on your Mobile
