CS Executive Syllabus 2020 - Old and New syllabus, Subjects, Exam Pattern
CS Executive Syllabus 2020 - Institute of Company Secretaries in India (ICSI) has released the CS Executive 2020 syllabus for December session. The syllabus of CS Executive 2020 is available on the official website- icsi.edu. Knowing the CS Executive syllabus 2020 is an important component in order to prepare for the exam. ICSI CS syllabus 2020 covers the topics, concepts and subjects from where questions will be asked in the exam. The syllabus of CS Executive 2020 contains in-depth details about the papers and topics that will be covered in CS Executive 2020. The authorities have released the CS Executive syllabus separately for both old and new syllabus. Along with the ICSI CS executive syllabus, candidates must also get a good knowledge of the CS Executive exam pattern 2020 to get a better understanding of how to approach the exam. ICSI Exam 2020 will be held in December 2020. Check the detailed CS Executive Syllabus 2020 for December through this article.
Latest: ICSI has released the CS Executive Admit Card 2020 for December session. Also, check CS Executive Study Material

CS Executive Syllabus 2020 for December Session
ICSI has released the old and new syllabus of CS Executive separately. Students can check the CS Executive Syllabus accordingly. Students can find both the syllabuses of CS Executive December session from the tables given below;
ICSI CS Executive Old Syllabus - December 2020
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 | |
The 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 | |
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 |
CS Executive Old Syllabus 2020
CS Executive Old Syllabus
CS Executive Subjects | Contents |
Module 1 | |
Paper 1- Company Law | 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 | |
Paper 2- Cost and Management Accounting | 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 | |
Budget, Budgeting and Budgetary Control | |
Cost Accounting Records and Cost Audit | |
Analysis and Interpretation of Financial Statements | |
Paper 3- Economic and Commercial Laws | |
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 |
Incomes which do not form part of Total Income | |
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 | |
Corporate Financial Reporting | |
Accounting Standards | |
Part B- Auditing Practices | Auditing Concepts |
Types of Company Audit | |
Internal Audit | |
Internal Control | |
Review of Internal Control | |
Audit Engagement and Documentation | |
Paper 6- Capital Market and Securities Laws | |
Part A- Capital Market | Overview of Capital Market |
Capital Market Instruments and Rating | |
Securities Market Intermediaries | |
Market Infrastructure Institutions - Stock Exchanges | |
Debt Market | |
Money Market | |
Mutual Funds | |
Venture Capital | |
Collective Investment Schemes | |
Resource Mobilization in International Capital Market | |
Indian Depository Receipts | |
Part B- Securities Law | Securities Contracts (Regulation) Act, 1956 |
SEBI Act, 1992 | |
Depositories Act, 1996 | |
Issue and Listing of Securities | |
Regulatory Framework relating to Securities Market Intermediaries | |
An Overview of Law relating to Insider Trading and Takeovers | |
Paper 7- Industrial, Labour and General Laws | |
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 |
Interpretation of Statutes | |
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 |
CS Executive Subjects 2020
CS Executive subjects- Old Syllabus | CS Executive subjects- New Syllabus |
CS Executive subjects 2020 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 2020 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 Exam Pattern 2020
Along with the ICSI CS Executive syllabus, candidates must also get thorough knowledge of the exam pattern to get a deep understanding of how the exam will be conducted, types of questions asked in the exam, total duration and other important things related to the examination. The detailed exam pattern of CS Executive 2020 has been given below:
CS Executive Exam Pattern
Exam Mode | Offline |
Medium | English & Hindi *English is compulsory for Business Management, Ethics and Communication papers |
Total Subjects | 8 |
Exam Duration | 3 hours |
Number of Questions | 100 questions per paper |
Type of Questions | Subjective and Objective |
OMR Based papers in CS Executive old syllabus | Cost and Management Accounting (Module-I) Tax Laws and Practice (Module-I) Industrial, Labour and General Laws (Module-II) |
OMR Based papers in CS Executive old syllabus | Tax Laws (Module-I) Corporate and Management Accounting (Module-II) Financial and Strategic Management (Module-II) |
Marking Scheme | 1 marks for each correct response .25 mark to be deducted for each wrong response |
CS Executive Study Material 2020
ICSI has released the detailed study material of CS Executive on its official website. Candidates appearing for the exam can take help of the CS Executive study material 2020 to get a detailed explanation of topics and sub-concepts present in the syllabus of the exam. The study material is available in PDF format and candidates can also download them for offline practise.
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Frequently Asked Question (FAQs) - CS Executive Syllabus 2020 - Old and New syllabus, Subjects, Exam Pattern
Question: How many attempts are left for the CS Executive old syllabus?
Answer:
November 2019 was the last attempt, however, ICSI recently announced to extend the attempt till June 2020. Thus, June 2020 is going to be the last attempt for students enrolled under CS Executive old syllabus.
Question: How many CS Executive papers are OMR based?
Answer:
Both old and new syllabi have 3 papers each with OMR based questions as reflects the CS Executive exam pattern 2020.
Question: After the June attempt, will I need to convert to the new scheme?
Answer:
No, as per ICSI’s announcement, students will automatically be converted to the CS Executive new scheme.