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CS Executive Exam Dec 2023: Admit Card (Soon), Preparation Tips, Syllabus & Pattern,
Exam Date 21 Dec, 2023
Latest Update for CS Executive Exam
- 25 Aug 2023:
- 10 Dec 2022:
CS Executive admit card December 2022 out, download now!
- 25 Aug 2022:
CS Executive Result today 2022, qualifying marks, pass percentage (Live Updates)
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About CS Executive Exam 2023
ICSI will conduct CS Executive 2023 December session from December 21 to 28 in offline mode. The CS Executive December 2023 admit card will be released in online mode soon. The registration window for CS Executive December 2023 both modules closed on May 31, 2023. Candidates could also switch to the new CS Executive syllabus. The first exam under the new syllabus of CS Executive will be held in December 2023 session. The exam form window for CS Executive December 2023 session is expected to open shortly. The
CS Executive Programme Examination - Latest News and Updates
CS Executive December 2023 admit card soon
ICSI will release the CS Executive 2023 December admit cards soon in online mode. The institute will release the admit card of CS Executive December 2023 on its official admit card portal icsi.indiaedcation.net. Candidates who registered and filled the exam form of CS Executive December session will be able to download their admit cards.
CS Executive December 2023 exam dates announced
ICSI has announced the CS Executive December 2023 exam dates in online mode through an official notification. The CS Executive December session will be conducted from December 21 to 28, 2023. The exam dates of CS Executive December 2023 session have been released for both Syllabus 2017 and Syllabus 2022.
ICSI signs MoU with ICMAI
#ICSI signs MoU with #ICMAI for reciprocal exemption of papers to each other's students @MCA21India @nsitharaman @nsitharamanoffc@Rao_InderjitS @ManishGuptaRMG @PreetiKBanerjee pic.twitter.com/DrFDIIJiQp
— The Institute of Company Secretaries of India (@icsi_cs) April 24, 2023
The Institute of Company Secretaries of India has signed a Memorandum of Understanding (MoU) with the Institute of Cost and Management Accountants of India for reciprocal exemption of papers to each other's students.
Switchover from old syllabus to new syllabus for CS Executive
The ICSI has notified that candidates who have registered under old syllabus (2017) can now switch to the new CS Executive syllabus (2022) comprising 7 subjects. Candidates should refer to the new syllabus while preparing for the examination. The first examination under ICSI CS Executive's new syllabus will be held in December 2023.
What is CS Executive Programme?
The second level of the Company Secretary programme is called CS Executive. The first level is CS Foundation/CSEET, whereas, the third and final level is CS Professional programme. ICSI keeps the CS Executive registrations open throughout the year. Candidates who have passed CSEET exams can register for CS Executive Programme. While filling out the exam form, candidates have to select the preferred exam centre for CS Executive exams out of 150+ given exam centres.
CS Executive registration cut-off dates 2022-23
| Module | December 2023 session |
| Single module | July 31, 2023 |
| Both modules | May 31, 2023 |
It should be noted that the Institute of Company Secretaries of India (ICSI) conducts the national-level CS Executive exams in offline mode twice a year: One in June and then again in December.
CS Executive Paper Pattern
ICSI has divided the CS Executive exam into Module I and Module II. On the basis of their preference, candidates have the option to appear in either of the modules individually or all together. The CS executive exam (new scheme) consists of a total of 8 papers; whereas, in the old scheme, there are 7 papers.
CS Executive Qualifying Marks:
To qualify CS Executive exam level, candidates need to secure a minimum of 40% marks in each paper and an aggregate of 50% in all papers (single/ both modules).
CS Executive Pass Percentage - Statistics
CS Executive Session | Pass Percentage - Old Syllabus | Pass Percentage - New Syllabus |
| June 2022 | - |
|
| December 2021 |
|
|
June 2021 |
|
|
December 2020 |
|
|
June 2020 |
|
|
CS Executive Exam 2023 Highlights
| Full Exam Name | CS Executive Exam |
| Conducting Body | Institute of Company Secretaries of India |
| Frequency of Conduct | 2 times a year |
| Exam Level | National Level Exam |
| Languages | English |
| Mode of Application | Online |
| Application Fee (General) | 10600 Rs [Online] |
| Mode of Exam | Offline |
| Exam Duration | 3 Hours |
CS Executive Exam 2023 Important Dates
Upcoming Dates and Events
21 Dec, 2023
Exam - December - Jurisprudence, Interpretation and General Laws (Syllabus 2017) | Mode: Offline
21 Dec, 2023
Exam - December - Jurisprudence, Interpretation and General Laws (Syllabus 2022) | Mode: Online
22 Dec, 2023
Exam - December - Capital Market and Securities Law (Syllabus 2022) | Mode: Offline
22 Dec, 2023
Exam - December - Securities Laws and Capital Markets (Syllabus 2017) | Mode: Offline
23 Dec, 2023
Exam - December - Company Law (Syllabus 2017) | Mode: Offline
23 Dec, 2023
Exam - December - Company Law and Practice (Syllabus 2022) | Mode: Online
24 Dec, 2023
Exam - December - Economic, Commercial and Intellectual Property Laws (Syllabus 2022) | Mode: Offline
24 Dec, 2023
Exam - December - Economic, Business and Commercial Laws (Syllabus 2017) | Mode: Offline
26 Dec, 2023
Exam - December - Setting Up of Business, Industrial and Labour Laws (Syllabus 2022) | Mode: Offline
26 Dec, 2023
Exam - December - Setting Up of Business Entities and Closure (Syllabus 2017) | Mode: Offline
27 Dec, 2023
Exam - December - Corporate and Management Accounting (Syllabus 2017) | Mode: Online
27 Dec, 2023
Exam - December - Tax Laws and Practice (Syllabus 2022) | Mode: Offline
28 Dec, 2023
Exam - December - Tax Laws (Syllabus 2017) | Mode: Offline
28 Dec, 2023
Exam - December - Corporate Accounting and Financial Management (Syllabus 2022) | Mode: Offline
29 Dec, 2023
Exam - December - Financial and Strategic Management (Syllabus 2017) | Mode: Offline
Past Dates and Events
25 Aug, 2023
Result - CS executive result june 2023 | Mode: Online
31 Jul, 2023
Application - Dec 2023 session (Single module) - Start Date | Mode: Online
09 Jun, 2023
Exam - Financial and Strategic Management (OMR Based) (Module-II) - June 2023 session | Mode: Offline
08 Jun, 2023
Exam - Tax Laws (OMR Based) (Module-I) - June 2023 session | Mode: Offline
07 Jun, 2023
Exam - Corporate and Management Accounting (OMR Based) (Module-II) - June 2023 session | Mode: Offline
06 Jun, 2023
Exam - Setting up of Business Entities and Closure (Module-I) - June 2023 session | Mode: Offline
05 Jun, 2023
Exam - Economic, Business and Commercial Laws (Module-II) - June 2023 session | Mode: Offline
03 Jun, 2023
Exam - Company Law (Module-I) - June 2023 session | Mode: Offline
02 Jun, 2023
Exam - Securities Laws and Capital Markets (Module-II) - June 2023 session | Mode: Offline
01 Jun, 2023
Exam - Jurisprudence, Interpretation and General Laws (Module-I) - June 2023 session | Mode: Offline
31 May, 2023
Application - Dec 2023 session (Both modules) - Start Date | Mode: Online
22 May, 2023
Admit Card - June 2023 session | Mode: Online
26 Feb, 2023 - 09 Apr, 2023
Apply exemption on the basis of higher qualification (june 2023) | Mode: Online
26 Feb, 2023 - 09 Apr, 2023
Late Fee Application - June 2023 session | Mode: Online
26 Feb, 2023 - 25 Mar, 2023
Application - June 2023 session | Mode: Online
The Institute of Company Secretaries of India (ICSI) officially prescribes the eligibility criteria for CS Executive 2023 exams. Details related to the age limit, minimum qualifying marks, education qualification and all are mentioned on the official ICSI website- icsi.edu. Given below eligibility requirements can be checked by candidates-
- Candidates should be of at least 17 years old. There are no maximum age limit restrictions to apply
- Candidate must be Graduate in any stream except Fine Arts from a recognized university
- If a candidate is taking admission through the CSEET route, then clearing CSEET entrance exam is mandatory
Mode of Application : Online
Mode of Payment : Net Banking | Credit Card | Debit Card | NEFT | Other
The Institute of Company Secretaries of India (ICSI) keeps the CS Executive registration open throughout the year. Candidates are advised to check the registration-related cutoff dates to avoid chances of delay/confusion in the registration session. The important cut-off dates as mentioned below.
CS Executive Registration Cutoff Dates
| For June Session | For All Modules | November 30 (previous year) |
| For One Module | January 31 (same year) | |
| For December Session | For All Modules | May 31 (same year) |
| For One Module | July 31 (same year) |
Documents Required for CS Executive Registration
- Candidate’s photograph and signature
- ID proof(Aadhar card/passport/PAN card/driving license/ration card)
- Marksheet or passing certificate for class 12
- Category certificate for SC/ST/OBC candidates
- Date of birth certificate
Admit card for Class 12 exam
Document specifications:
| Particulars | CS Executive Documents Specification |
| File format | jpg, jpeg, png, gif, bmp |
| Small file size | should not exceed 5 MB |
| Small size photo | can be between 20KB – 50KB |
| Signature size | between 10KB – 20K |
Registration Process for CS Executive Exams
Step 1- Go to the official website of ICSI
Step 2- Click on the option of "Online Services" under the menu bar
Step 3- Now select either of the options "Register for CS course" or "Registration for CSEET passed candidates
Step 4- Proceed to the registration page, enter the required details
Step 5- Upload the scanned copy of all applicable documents; make payment and download the receipt for future reference
Once the registration is complete, it remains valid for 5 years. Post this period, candidates can revalidate their CS Executive registration.
CS Executive Exam Form December 2023
ICSI has closed the CS Executive December 2023 exam form window. Earlier, ICSI released the CS Executive exam form for December 2023 in online mode. Candidates who wanted to appear in the CS Executive exams (either of the modules) had to fill out the exam form. CS Executive exam form could be filled out in online mode at icsi.edu. While filling out the exam form, candidates could select the module (they wish to appear in), CS Executive exam centre preferences and other related details.
Application Fees
| Category | Quota | Mode | Gender | Amount |
|---|---|---|---|---|
| General, OBC | Online | Male, Transgender, Female | ₹ 10600 | |
| SC, ST | Online | Male, Transgender, Female | ₹ 5300 |
Jurisprudence, interpretation, and general laws
Sources of law |
|---|
| Meaning of law and its significance; relevance of law to civil society; jurisprudence and legal theory; schools of law propounded by Austin, Dean Roscoe Pound, Salmond, Kelsen and Bentham; statutes, subordinate legislation, custom, common law |
| Precedent, stare decisis |
Constitution of India |
|---|
| Broad framework of the constitution of India; fundamental rights, directive principles of state policy and fundamental duties; legislative framework and powers of union and states; judicial framework; executive/ administrative framework |
| Legislative process; money bill; finance bill and other bills; parliamentary standing committees and their role; writ jurisdiction of high courts and the supreme court; different types of writs |
Interpretation of statutes |
|---|
| Need for interpretation of a statute; principles of interpretation; aids to interpretation; legal terminologies; reading a bare act and citation of cases |
General clauses act, 1897 |
|---|
| key definitions; general rule of construction; retrospective amendments; powers and functions; power as to orders, rules, etc, made under enactments |
Administrative laws |
|---|
| Conceptual analysis; source and need of administrative law; principle of natural justice; administrative discretion; judicial review and other remedies; liability of government, public corporation |
Law of torts |
|---|
| General conditions of liability for a tort; strict and absolute liability; vicarious liability; torts or wrongs to personal safety and freedom; liability of a corporate entity/ company in torts; remedies in torts |
Limitation act, 1963 |
|---|
| Computation of the period of limitation; bar of limitation; effect of acknowledgment; acquisition of ownership by possession; classification of period of limitation |
Civil procedure code, 1908 |
|---|
| Structure and jurisdiction of civil courts; basic understanding of certain terms-order, judgment and decree, stay of suits, cause of action, res judicata, summary proceedings, appeals, reference, review, and revision |
| Powers of civil court and their exercise by tribunals; institution of suit; summary procedure |
Indian penal code, 1860 |
|---|
| Introduction; offences against property-criminal misappropriation of property, criminal breach of trust, cheating, fraudulent deeds and dispositions of property; offences relating to documents and property marks-forgery; defamation |
| Abetment and criminal conspiracy |
Criminal procedure code, 1973 |
|---|
| Classes of criminal courts; power of courts; arrest of persons; mens rea; cognizable and non-cognizable offences; bail; continuing offences; compounding of offences; summons and warrants; searches; summary trial |
Indian evidence act, 1872 |
|---|
| Statements about the facts to be proved; relevancy of facts connected with the fact to be proved; opinion of third persons; facts of which evidence cannot be given; oral, documentary and circumstantial evidence; burden of proof; presumptions; estoppel |
| Witness; improper admission and rejection of evidence |
Special courts, tribunals under companies act and other legislations |
|---|
| Constitution; powers of tribunals; procedure before tribunals; powers of special courts; power to punish for contempt; overview of NCLT rules; quasi-judicial authorities |
Arbitration and conciliation act, 1996 |
|---|
| Arbitration law in India; appointment of arbitrators; judicial intervention; award; recourse against award; conciliation and mediation |
Indian stamp act, 1899 |
|---|
| Key definitions; principles of levy of stamp duty; determination, mode and timing of stamp duty; person responsible; consequences of non-stamping and under-stamping; adjudication; allowance and refund; concept of e-stamping |
Registration act, 1908 |
|---|
| Registration of documents: Compulsory, optional; time and place of registration; consequences of non-registration; prerequisites for registration |
Right to information act, 2005 |
|---|
| Key definitions; public authorities and their obligations; role of central/ state governments; central information commission; state information commission |
Information technology act, 2000 |
|---|
| Introduction, definition, important terms under the act; digital signatures, electronic record, certifying authority, digital signature certificate; cyber regulation appellate tribunal; offences and penalties |
| Rules relating to sensitive personal data under IT act |
Company law
Company law, principles, and concepts |
|---|
| Introduction to company law: Jurisprudence of company law; meaning, nature, features of a company; judicial acceptance of the company as a separate legal entity; concept of corporate veil, applicability of companies act; definitions and key concepts |
| Shares and share capital: Meaning and types of capital; concept of issue and allotment; issue of share certificates; further issue of share capital; issue of shares on private and preferential basis; rights issue and bonus shares |
| Shares and share capital: Sweat equity shares and ESOPs; issue and redemption of preference shares; transfer and transmission of securities; buyback of securities; dematerialization and re-materialization of shares; reduction of share capital |
| Members and shareholders: How to become a member; register of members; declaration of beneficial interest; rectification of register of members; rights of members; variation of shareholders’ rights; shareholders democracy; shareholder agreement |
| Members and shareholders: Subscription agreements; veto powers |
| Debt instruments: Issue and redemption of debentures and bonds; creation of security; debenture redemption reserve; debenture trust deed; conversion of debentures into shares; overview of company deposits |
| Charges: Creation of charges; registration, modification and satisfaction of charges; register of charges; inspection of charges; punishment for contravention; rectification by central government in register of charges |
| Distribution of profits: Profit and ascertainment of divisible profits; declaration and payment of dividend; unpaid dividend account; investor education and protection fund; right to dividend; rights shares and bonus shares to be held in abeyance |
| Corporate social responsibility: Applicability of CSR; types of CSR activities; CSR committee and expenditure; net profit for CSR; reporting requirements |
| Accounts, audit, and auditors: Books of accounts; financial statements; national financial reporting authority; auditors-appointment, resignation and procedure relating to removal, qualification and disqualification; rights, duties and liabilities |
| Accounts, audit, and auditors: Audit and auditor’s report; cost audit; secretarial audit; special audit; internal audit |
| Transparency and disclosures: Board’s report; annual return; annual report; website disclosures; policies |
| An overview of inter-corporate loans, investments, guarantees and security, related party transactions |
| Registers and records: Maintenance and disposal |
| An overview of corporate reorganization: Introduction of compromises, arrangement and amalgamation, oppression and mismanagement, liquidation and winding-up; overview of registered valuers; registration offices and fees |
| Introduction to MCA 21 and filing in XBRL |
| Global trends and developments in company law |
Company administration and meetings-law and practices |
|---|
| Board constitution and its powers: Board composition; restriction and powers of board; board committees-audit committee, nomination and remuneration committee, stakeholder relationship committee and other committees |
| Directors: DIN requirement, types of directors; appointment/ reappointment, disqualifications, vacation of office, retirement, resignation and removal, and duties of directors; rights of directors; loans to directors; disclosure of interest |
| Key managerial personnel (KMP’s) and their remuneration: Appointment of key managerial personnel; managing and whole-time directors, manager, chief executive officer and chief financial officer; company secretary-appointment, role and responsibilities |
| Key managerial personnel (KMP’s) and their remuneration: Company secretary-company secretary as a key managerial personnel; functions of company secretary; officer who is in default; remuneration of managerial personnel |
| Meetings of board and its committees: Frequency, convening and proceedings of board and committee meetings; agenda management; management information system; meeting management; resolution by circulation; types of resolutions; secretarial standard-1 |
| Meetings of board and its committees: Duties of company secretaries before, during and after board/ committee meeting |
| General meetings: Annual general meeting; extraordinary general meetings; other general meetings; types of resolutions; notice, quorum, poll, chairman, proxy; meeting and agenda; process of conducting meeting; voting and its types-vote on show of hands |
| General meetings: Voting and its types-poll, e-voting, postal ballot; circulation of members’ resolutions etc; signing and inspection of minutes; secretarial standard-2; duties of company secretaries before, during and after general meeting |
| Virtual meetings: Technological advancement in conduct of board committee and general meetings; e-AGM |
Company secretary as a profession |
|---|
| Legal framework governing company secretaries: The company secretaries act, 1980 along with rules and regulations; disciplinary mechanism and penalties for professional misconduct; ethics in profession, professional liabilities |
| Secretarial standards board: Secretarial standards board of ICSI; process of making secretarial standards; need and scope of secretarial standards |
| Mega firms: Concept of mega firms; benefits of mega firms, eligibility criteria for partner, agreement between partners; management of firm; collective multidisciplinary expertise; public relation and brand building |
Setting up of business entities and closure
Setting up of business |
|---|
| Choice of business organization: Key features of various structures and issues in choosing between business structures including identification of location; tax implications etc |
| Company: Private company; public company; one person company; nidhi company; producer company; foreign company-liaison offices; branch office and project office; formation and registration |
| Charter documents of companies: Memorandum of association and articles of association; doctrine of ultra-vires; doctrine of indoor management; doctrine of constructive notice; incorporation contracts; alteration in MOA and AOA-change of name |
| Charter documents of companies: Alteration in MOA and AOA-registered office address; objects clause; alteration in share capital and alteration in articles of association |
| Legal status of registered companies: Small company; holding company; subsidiary company and associate company; inactive company; dormant company; government company |
| Limited liability partnership: Concept of LLP; formation and registration; LLP agreement; alteration in LLP agreement; annual and event based compliances |
| Other forms of business organizations: Partnership; Hindu undivided family; sole proprietorship; multi state co-operative society; formation; partnership agreement and its registration |
| Institutions not for profit and NGOs: Section 8 company; trust and society-formation and registration |
| Financial services organization: NBFCs; housing finance company; asset reconstruction company; micro finance institutions (MFIs); nidhi companies; payment banks; registration |
| Start-ups: Start-up India policy; registration process; benefits under the companies act and other government policies; different types of capital-seed capital; venture capital; private equity; angel investor; mudra bank |
| Joint ventures; special purpose vehicles: Purpose and process |
| Setting up of business outside India: Issues in choosing location; structure and the processes involved |
| Conversion of existing business entity: Conversion of private company into public company and vice versa; conversion of section 8 company into other kind of company; conversion of company into LLP and vice versa |
| Conversion of existing business entity: Conversion of OPC to other type of company and vice versa; company authorised to be registered under the act (Part XXI companies); and other types of conversion |
Registration; licenses and compliances |
|---|
| Various initial registrations and licenses: Mandatory registration-PAN; TAN; GST registration; shops and establishments; SSI/ MSME; additional registration/ license-ESI/ PF; FCRA; pollution; other registration as per requirement of sector; IE code |
| Various initial registrations and licenses: Drug license; FSSAI; trademark; copyright; patent; design; RBI; banking; IRDA; telecom; I and B; MSME registration; udyog aadhar memorandum; industrial license |
| Various initial registrations and licenses: Industrial entrepreneurs memorandum (IEM); state level approval from the respective state industrial department |
| Maintenance of registers and records: Register and records required to be maintained by an enterprise |
| Identifying laws applicable to various industries and their initial compliances: Compliance of industry specific laws applicable to an entity at the time of setting up of the enterprise |
| Intellectual property laws (provisions applicable for setting up of business): Copyright act; 1957; patents act; 1970; trade mark act; 1999; geographical indication of goods (registration and protection) act; 1999; designs act; 2000 |
| Compliances under labour laws (provisions applicable for setting up of business): Factories act; 1948; minimum wages act; 1948; payment of wages act; 1936; equal remuneration act; 1976; employees’ state insurance act; 1948 |
| Compliances under labour laws (provisions applicable for setting up of business): Employees’ provident funds and miscellaneous provisions act; 1952; payment of bonus act; 1965; Payment of gratuity act; 1972; employees compensation act; 1923 |
| Compliances under labour laws (provisions applicable for setting up of business): Contract labour (regulation and abolition) act; 1970; industrial disputes act; 1947; trade unions act; 1926; maternity relief act; 1961 |
| Compliances under labour laws (provisions applicable for setting up of business): Child and adolescent labour (prohibition and regulation) act; 1986; persons with disabilities (equal opportunities; protection of rights and full participation) act, 1995 |
| Compliances under labour laws (provisions applicable for setting up of business): Prevention of sexual harassment of women at workplace (prevention; prohibition and redressal) act; 2013 |
| Compliances relating to environmental laws (provisions applicable for setting up of business): Water (prevention and control of pollution) act; 1974; air (prevention and control of pollution) act; 1981; environment protection act; 1986 |
| Compliances relating to environmental laws (provisions applicable for setting up of business): Public liability insurance act; 1991; national green tribunal act; 2010 |
Insolvency; winding up and closure of business |
|---|
| Dormant company: Obtaining dormant status and dormant to active status |
| Strike off and restoration of name of the company and LLP |
| Insolvency resolution process; liquidation and winding-up: An overview |
Tax laws
Direct taxes |
|---|
| Direct taxes at a glance: Background of taxation system in India; vital statistics; layout; administration |
| Basic concepts of income tax: An overview of finance bill; important definitions under income tax act, 1961; distinction between capital and revenue receipts and expenditure; residential status and basis of charge; scope of total income; tax rates |
| Incomes which do not form part of total income: Incomes not included in total income; tax holidays |
| Computation of income under various heads: Income from salary; income from house property; profit and gains of business or profession; capital gains; income from other sources; fair market value |
| Clubbing provisions and set off and/ or carry forward of losses: Income of other persons included in assessee’s total income; aggregation of income; set off and/ or carry forward of losses |
| Deductions from gross total income and rebate and relief: Deductions in respect of certain payments; specific deductions in respect of certain income; deductions in respect for donations for expenditure under CSR activities; rebates and reliefs |
| Computation of total income and tax liability of various entities: Individual; Hindu undivided family ‘HUF’; alternate minimum tax (AMT); partnership firm/ LLP; co-operative societies; association of person ‘AOP’ and body of individual ‘BOI' |
| Computation of total income and tax liability of various entities: Political parties; electoral trusts; exempt organization-registration u/s 12A/ 12AA |
| Classification and tax incidence on companies: Computation of taxable income and tax liability of company; dividend distribution tax; minimum alternate tax ‘MAT’; other special provisions relating to companies; equalization levy |
| Procedural compliance: Permanent account number ‘PAN’/ tax collection account number ‘TAN’; tax deduction at source ‘TDS’ and tax collection at source ‘TCS’; advance tax and self assessment tax ‘SAT’; returns, signatures, e-filing |
| Procedural compliance: Fee and interest for default in furnishing return of income; collection, recovery of tax, refunds |
| Assessment, appeals, and revision: Assessment; types of assessment; appeals; revisions; search, seizure, penalty and offences |
Indirect taxes-goods and service tax |
|---|
| Concept of indirect taxes at a glance: Background; constitutional powers of taxation; indirect taxes in India-an overview; pre-GST tax structure and deficiencies; administration of indirect taxation in India; existing tax structure |
| Basics of goods and services tax ‘GST’: Basics concept and overview of GST; constitutional framework of GST; GST model-CGST/ IGST/ SGST/ UTGST; taxable event; concept of supply including composite and mixed supply; levy and collection of CGST and IGST |
| Basics of goods and services tax ‘GST’: Composition scheme and reverse charge; exemptions under GST |
| Concept of time, value, and place of taxable supply: Basic concepts of time and value of taxable supply; basics concept of place of taxable supply |
| Input tax credit and computation of GST liability-overview |
| Procedural compliance under GST: Registration; tax invoice, debit and credit note, account and record, electronic way bill; return, payment of tax, refund procedures; audit |
| Basic overview on integrated goods and service tax (IGST), union territory goods and service tax (UTGST), and GST compensation to states |
Indirect taxes-customs act |
|---|
| Overview of customs act: Overview of customs law; levy and collection of customs duties; types of custom duties; classification and valuation of import and export goods; exemption; officers of customs; administration of customs law |
| Overview of customs act: Import and export procedures; transportation, and warehousing; duty drawback; demand and recovery; confiscation of goods and conveyances; refund |
Corporate and management accounting
Corporate accounting |
|---|
| Introduction to financial accounting |
| Introduction to corporate accounting: Records of accounts to be maintained by a company |
| Accounting for share capital: Issue of shares; forfeiture and re-issue of shares, accounting treatment of premium, buyback of shares; redemption and conversion; capital redemption reserve, bonus shares; rights issue, ESOPs, ESPS |
| Accounting for share capital: Sweat equity shares and underwriting; book building |
| Accounting for debentures: Accounting treatment, debenture redemption reserve, redemption of debentures and conversion of debentures into shares |
| Accounting for debentures: Deferred tax |
| Related aspects of company accounts: Accounting for ESOP, buy-back, equity shares with differential rights, underwriting and debentures |
| Financial statements interpretation: Preparation and presentation of financial statements; quarterly, half-yearly and annual financial statement pursuant to listing regulations; depreciation provisions and reserves |
| Financial statements interpretation: Determination of managerial remuneration; corporate social responsibility spend, various disclosures under the companies act, 2013, LODR and applicable accounting standards; related party and segment reporting |
| Financial statements interpretation: Audit queries; how to read and interpret financial statements |
| Consolidation of accounts as per companies act, 2013: Holding company, subsidiary companies, associate companies and joint venture; accounting treatment and disclosures |
| Corporate financial reporting: Requirements of corporate reporting; recent trends in financial reporting |
| Cash flow statements: Preparation and their analysis |
| Accounting standards (AS): Applicability, interpretation, scope and compliance; international financial reporting standards; overview of AS, AS vs. Ind AS vs. IFRS |
| National and international accounting authorities |
| Adoption, convergence and interpretation of international financial reporting standards (IFRS) and accounting standards in India |
Management accounting and valuation |
|---|
| An overview of cost: Importance and relevance of cost accounting; material cost, labour cost, direct expenses and overheads, cost sheet |
| Cost accounting records and cost audit under companies act, 2013 |
| Budget, budgeting, and budgetary control: Preparation of various types of budgets; budgetary control system; zero based budgeting; performance budgeting |
| Ratio analysis: Financial analysis through ratios |
| Management reporting (management information systems) |
| Decision making tools: Marginal costing; transfer pricing |
| Valuation principles and framework: Conceptual framework of valuation, valuation rules; valuation of securities or financial assets; approaches of valuation-assets approach, income approach; market approach; registered valuer; IND AS valuation |
| Valuation of shares, business, and intangible assets: Regulatory valuations; companies act; insolvency and bankruptcy code; income tax act; SEBI law; FEMA and RBI guidelines |
| Accounting for share based payments (IndAS 102) |
| Business and intangible assets |
| Methods of valuation: Net assets valuation: Relative valuation (comparable companies/ transactions); discounted cash flow valuation; other methods |
Securities laws and capital markets
Securities laws |
|---|
| Securities contracts (regulations) act 1956: Objectives of the SCR act, rules and regulations made there under; important definitions; recognized stock exchange, clearing corporation; public issue and listing of securities |
| Securities contracts (regulations) act 1957: Rules relating to public issue and listing of securities under securities contracts (regulation) rules, 1957 |
| Securities and exchange board of India act, 1992: Objective; powers and functions of SEBI: securities appellate tribunal; penalties and appeals |
| Depositories act, 1996: Depository system in India; role and functions of depositories; depository participants; admission of securities; dematerialization and rematerialisation; depository process; inspection and penalties |
| Depositories act, 1996: Internal audit and concurrent audit of depository participants |
| 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: Conditions of buy-back; buy back methods: Tender offer, open market (book building and stock exchange); general obligations; penalties |
| SEBI (delisting of equity shares) regulations, 2009: Delisting of equity shares; voluntary delisting; exit opportunity; compulsory delisting. |
| An overview of SEBI (share based employee benefits) regulations, 2014 |
| An overview of SEBI (issue of sweat equity) regulations, 2002 |
| EBI (prohibition of insider trading) regulations, 2015 |
| Mutual funds: Types of mutual funds and schemes; key players in mutual funds: sponsor, asset management company, trustee, unit holder, evaluating performance of mutual funds-net asset value, expense ratio, holding period return |
| Collective investment schemes: Regulatory framework; restrictions on business activities; submission of information and documents; trustees and their obligations |
| SEBI (ombudsman) regulations, 2003: Procedure for redressal of grievances; implementation of the award; display of the particulars of the ombudsman, SCORES, SEBI (informal guidance) scheme, 2003 |
Capital market and intermediaries |
|---|
| Structure of capital market: (i) Primary market-(a) capital market investment institutions-domestic financial institutions (DFI), qualified institutional buyers (QIB), foreign portfolio investors (FPI), private equity, angel funds, HNIs, venture capital |
| Structure of capital market: (i) Primary market-(a) capital market investment institutions-pension funds, alternative investment funds. (b) Capital market instruments-equities, preference shares, shares with differential voting rights, corporate debt |
| Structure of capital market: (i) Primary market-(b) Capital market instruments-non-convertible debentures (NCD), partly, fully, and optionally convertible debentures, bonds, foreign currency convertible bonds (FCCB) |
| Structure of capital market: (i) Primary market-(b) Capital market instruments-foreign currency exchangeable bonds (FCEB), Indian depository receipts (IDR), derivatives, warrants. (c) Aspects of primary market-book building, ASBA, green shoe option |
| Structure of capital market: (ii) Secondary market-development of stock market in India; stock market and its operations, trading mechanism, block and bulk deals, grouping, basis of sensex, nifty; suspension and penalties; surveillance mechanism |
| Structure of capital market: (ii) Secondary market-risk management in secondary market, impact of various policies on stock markets such as credit policy of RBI, fed policy, inflation index, CPI, WPI, etc |
| Securities market intermediaries: Primary market and secondary market intermediaries-role and functions, merchant bankers, stock brokers, syndicate members, registrars and transfer agents, underwriters, bankers to an issue, portfolio managers |
| Securities market intermediaries: Primary market and secondary market intermediaries-debenture trustees, investment advisers, research analysts, market makers, credit rating agencies; internal audit of intermediaries by company secretary in practice |
Economic, business, and commercial laws
Foreign exchange management and NBFCs |
|---|
| Reserve Bank of India act, 1934: Central banking functions; monetary policy; penalties |
| Foreign exchange management act, 1999: Introduction |
| Foreign exchange transactions and compliances: Current and capital account transactions; acquisition and transfer of immovable property in India and abroad; realization and repatriation of foreign exchange; brief information of other FEMA regulations |
| Foreign contribution (regulation) act, 2010: Introduction and object, eligible contributor, eligible receiver, registration, offences, and penalties |
| Foreign direct investments-regulations and FDI policy: Automatic and approval route of FDI; setting up of subsidiary/ joint venture/ liaison office/ branch office by non-residents; foreign portfolio investments |
| Overseas direct investment: ODI policy, foreign currency remittances, setting up of subsidiary/ joint venture/ branch office |
| Liberalized remittance scheme: Investment outside India by Indian residents |
| External commercial borrowings (ECB): An overview |
| Foreign trade policy and procedure: Merchandise exports from India scheme (MEIS); service exports from India scheme (SEIS); duty exemption/ remission schemes; export oriented units (EOUS); electronics hardware technology parks (EHTPS) |
| Foreign trade policy and procedure: Software technology parks (STPS). Bio-technology parks (BTPS). Imports and related policies |
| Non banking finance companies(NBFCs): Definition; types; requirement of registration as NBFC and exemptions from registration as NBFC; micro finance institutions, activities of NBFCs; compliances by the NBFCs and requirements of approvals of RBI |
| Non banking finance companies(NBFCs): Deposit accepting and non-deposit accepting NBFCs; deemed NBFC; core investment company and systemically important core investment companies; peer to peer lending; defaults, adjudication, prosecutions and penalties |
| Special economic zones act, 2005: Establishment of special economic zones; approval and authorization to operate SEZ; setting up of unit; special economic zone authority |
Competition law |
|---|
| Competition act, 2002: Competition policy; anti-competitive agreements; abuse of dominant position; overview of combination and regulation of combinations; competition advocacy; competition commission of India; appellate tribunal |
Business, and commercial laws-consumer protection |
|---|
| Consumer protection act, 1986: Consumer protection in India; rights of consumers; consumer dispute redressal forums; nature and scope of remedies |
| Essential commodities act, 1955: Essential commodities; powers of central government; authorities responsible to administer the act; delegation of powers; nature of order passed under the act; seizure and confiscation of essential commodities |
| Essential commodities act, 1955: Offences by companies |
| Legal metrology act, 2009: Standard weights and measures; power of inspection, seizure; declarations on pre-packaged commodities; offences and penalties |
Business, and commercial laws-property law |
|---|
| Transfer of property act, 1882: Types of properties; properties which cannot be transferred; rule against perpetuities; Lis pendens; provisions relating to sale; mortgage, charge, lease, gift and actionable claim; specific performance |
| Real estate (regulation and development) act, 2016: Registration of real estate project; real estate agents; real estate regulatory authority; central advisory council; the real estate appellate tribunal; offences, penalties and adjudication |
| Real estate (regulation and development) act, 2016: Specimen agreement for sale between the promoter and the allottee; due diligence reporting |
Business, and commercial laws-anti-corruption laws |
|---|
| Benami transaction prohibitions (act): Benami property; benami transaction, prohibition of benami transaction; authority, adjudication of benami property |
| Prevention of money laundering: problem and adverse effect of money laundering; methods of money laundering; offence of money laundering; attachment, adjudication and confiscation |
Business, and commercial laws-business laws |
|---|
| Indian contracts act, 1872: Essential elements of a valid contract; indemnity and guarantee; bailment and pledge; law of agency; e-contract; landmark judgments |
| Specific relief act, 1963: Specific reliefs and defense; specific performance and defense; unenforceable contracts; rescission of contracts; cancellation of instruments; declaratory decrees; preventive reliefs |
| Sale of goods act, 1930: Essentials of a contract of sale; sale distinguished from agreement to sell, bailment, contract for work and labour and hire-purchase; conditions and warranties; doctrine of caveat emptor; performance of the contract of sale |
| Sale of goods act, 1930: Landmark judgments |
| Partnership act, 1932: Rights and liabilities of partners; registration of firms; dissolution of firms and partnership; landmark judgements |
| Negotiable instrument act, 1881: Negotiable instruments and parties; material alteration; crossing and bouncing of cheques; dishonour of cheques and its remedies; presumption of law as to negotiable instruments; landmark judgments |
Financial and strategic management
Financial management |
|---|
| Nature, scope, and objectives of financial management: Risk-return and value of the firm; objectives of the firm; profit maximisation vs. wealth maximisation; emerging roles of finance managers |
| Capital budgeting: Compounding and discounting techniques-concepts of annuity and perpetuity; capital budgeting process; techniques of capital budgeting-discounted and non-discounted cash flow methods; capital rationing |
| Capital budgeting: Risk evaluation and sensitivity analysis |
| Capital structure: Introduction-meaning and significance; optimal capital structure; determinants of capital structure; theories of capital structure; EBIT-EPS analysis; EBITDA analysis; risk and leverage; effects of leverage on shareholders’ returns |
| Sources of raising long-term finance and cost of capital: Sources, meaning, factors affecting cost of capital; methods for calculating cost of capital; weighted average cost of capital (WACC); marginal cost of capital |
| Project finance: Project planning-preparation of project report, project appraisal under normal inflationary and deflationary conditions; project appraisal by financial institutions-lending policies and appraisal norms by financial institutions and banks |
| Project finance: Project review and control; social cost and benefit analysis of project. Term loans from financial institutions and banks; lease and hire purchase finance; venture capital funds; private equity |
| Project finance: International finance and syndication of loans, deferred payment arrangements. Corporate taxation and its impact on corporate financing; financing cost escalation |
| Dividend policy: Introduction-types; determinants and constraints of dividend policy; forms of dividend; different dividend theories |
| Working capital: Meaning, types, determinants and assessment of working capital requirements, negative working capital; operating cycle concept and applications of quantitative techniques; management of working capital-cash receivables inventories |
| Working capital: Financing of working capital; banking norms and macro aspects; factoring and forfaiting |
| Security analysis: Measuring of systematic and unsystematic risk; fundamental analysis (economic, industry, and company); technical analysis and efficient market hypothesis |
| Portfolio management: Meaning, objectives; portfolio theory-traditional approach; markowitz portfolio theory; modern approach-CAPM model; economic value added; sharpe single and multi index model; risk adjusted measure of performance |
Strategic management |
|---|
| Introduction to management: An overview of functions of management |
| Introduction to strategic management: An overview-meaning and process; strategic leadership; functions and importance for professionals like company secretaries; environmental influences of business-characteristics and components of business environment |
| Introduction to strategic management: Environmental influences of business-factors of micro and macro environment of business; competitive environment and porter’s five force model |
| Business policy and formulation of functional strategy: Introduction to business policy; framework of strategic management; strategic decision model; vision; mission; objectives and goals; strategic levels of the organization |
| Business policy and formulation of functional strategy: Formulation of functional strategy-formulation of financial; marketing; production; human resource and logistics strategies |
| Strategic analysis and planning: Situational analysis, strategic choices-SWOT and TOWS analysis; PERT (programme evaluation review technique) and CP (critical path method); portfolio analysis-boston consulting group (BCG) growth-share matrix |
| Strategic analysis and planning: Ansoff’s product growth matrix, ADL matrix and general electric (GE) model; strategic planning; strategic alternatives-glueck and jauch and michael porter’s generic strategies |
| Strategic implementation and control: Issues in strategy implementation; various organizational structures and strategy implementation; leadership and its forms; strategic change and control |
| Analysing strategic edge: Introduction to business process reengineering; concept of benchmarking; introduction to total quality management and six sigma |
For preparatory purposes, candidates can refer to the previous session question papers/ sample papers of CS Executive course. Candidates can solve the questions and get an estimate about the type of questions asked and frame their answering strategy accordingly.
ICSI uploads the official question papers of each session after conducting the exams. Candidates can check the CS Executive question papers 2023 at the official website - icsi.edu.
Candidates preparing for the CS Executive exam should also consider the official CS Executive study material while preparing for the exams. ICSI provides the study material to all registered candidates in both online and offline forms.
Details related to the mode of exam, total sections, number of questions asked, marking scheme, duration of exam, type of questions asked are mentioned under the CS Executive exam pattern. Before starting the preparation, candidates are advised to go through the official exam pattern. ICSI prescribes the exam pattern on its official website.
CS Executive Exam Pattern 2023:
| Particulars | Details |
Mode of exam | Offline (Centre based) |
Medium of exam | English and Hindi *English is compulsory for Business Management, Ethics and Communication papers, Tax laws and practice, Cost, Corporate and Management Accounting, Financial and Strategic Management |
Total CS Executive papers | CS Executive new syllabus- 8 |
Total exam duration | 3 hours (each paper) |
No. of papers | 100 questions/Paper |
Type of questions | Objective and Subjective |
Subjective based papers in CS Executive syllabus |
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OMR based papers in CS Executive syllabus |
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Marking scheme for CS Executive 2023 |
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The Institute of Company Secretaries of India (ICSI) will release the CS Executive admit card December 2023 few days before the date of examinations. The admit card of CS Executive December 2023 will be available online at the official website. Successfully registered candidates can download their admit cards via online mode only. It is an important document that must be carried out by candidates on exam day.
How to download CS Executive admit card 2023?
Click on the online services tab on the home page of icsi.edu
Click on the “student portal” option under the drop-down menu bar and open ‘My Account”
Login to your account by entering “CS Registration number and Password”
Open the “Others” section of your student dashboard.
Download the CS executive admit card 2023
After downloading the admit card; check for the following details -
Candidate’s name, photograph and signature
Exam medium
Exam date and timings
17-digit registration number
Paper-wise exemption (if any)
Name, address and code of CS exam centre
CS Executive module(s) that you have enrolled for
In case of any discrepancy in the information provided, candidates should immediately report the issue to support.icsi.edu.
Contact No.- 0120- 3314111, 0120-6204999
ICSI Support Portal- support.icsi.edu
Documents Required at Exam
- CS Executive Admit Card
- Photo identity proof
The CS Executive 2023 result for December session will be announced tentatively within 45 days from the date of exam. Candidates can check their results using their CS registration number and roll number.
Steps to Download CS Executive Result 2023
Step 1- Visit the official website of ICSI i.e. icsi.edu
Step 2- Click on the "result link" and select old/new CS executive examination from the drop-down menu
Step 3- Enter your Roll No. and Registration ID and proceed to check the result
Step 4- The mark sheet of CS Executive 2023 will appear
Step 5- Download and take a printout of the e-result for future reference
CS Executive Qualifying Marks
In order to proceed to the CS Professional level, candidates need to qualify for both the modules of CS Executive level. It is mandatory to secure a minimum of 40% marks in each paper and 50% marks in aggregate. Candidates who do not meet the minimum qualifying criteria of ICSI have to re-appear in that exam/ module (as the case may be).
Along with the result, ICSI also releases the merit list and pass percentage of the CS Executive course. Candidates can check the pass percentage of previous sessions below.
CS Executive Pass Percentage (Previous Sessions)
CS Executive Session | Pass Percentage - Old Syllabus | Pass Percentage - New Syllabus |
| June 2022 | - |
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| December 2021 |
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June 2021 |
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December 2020 |
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June 2020 |
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General Information
Frequently Asked Questions (FAQs)
Question:What is the last date of CS Executive registration?
Answer:
Registrations of CS Executive are open throughout the year. Candidates have to keep in mind the following cutoff dates-
| For June Session | For All Modules | November 30 (previous year) |
| For One Module | January 31 (same year) | |
| For December Session | For All Modules | May 31 (same year) |
| For One Module | July 31 (same year) |
Question:Can I provisionally register for CS Executive course?
Answer:
Only CSEET passed candidates can submit their Class 10+2 mark sheet within six months from the date of Executive Programme Registration.
Question:What is the CS Executive registration fee?
Answer:
The revised Fee Structure for registration to Executive Programme is as follows-
- For CSEET Passed/ CS Foundation Passed - Rs. 10600
- For ICAI Final Passed / ICMAI Final Passed / Graduates (Minimum 50% Marks / Post-Graduates - Rs. 15600
Question:I have done graduation in Commerce. Can I register directly in the CS Executive course?
Answer:
As per the eligibility criteria, candidates who are graduate/ postgraduate can register for the CS Executive course. Such candidates do not need to register for the first stage i.e. CSEET.
Question:What is the CS Executive exam form fee?
Answer:
Candidates who wish to appear in the exam need to pay the exam form fee as follows-
Particulars | Fee amount |
Module I of CS Executive | Rs 1200 |
Module II of CS Executive 2022 | Rs 1200 |
Both Modules of CS Executive | Rs 2400 |
Question:What is the validity of CS Executive registration period?
Answer:
CS Executive registration is valid for five years. Post this, candidates have to revalidate their registration.
Question:What is CS Executive course?
Answer:
CS Executive is the second level of exams to become a Company Secretary. It is conducted by The Institute of Company Secretaries of India (ICSI).
Question:When can i register for CS Professional exam?
Answer:
Once you have qualified both the modules of CS Executive course, you can register for the CS Professional exam.
Question:Can I appear in any one module of CS Executive exam?
Answer:
Yes, candidates have the option of appear in either of the module. If you want to appear in only one module (I or II) select the same while filling the CS Executive exam form. Candidates who wish to appear in both modules in same session can also do that. The exam form fee varies in both cases.
Question:How many papers are included in CS Executive old and new syllabus?
Answer:
There are a total of 7 papers in CS Executive old syllabus and 8 papers in CS Executive new syllabus.
Question:What is the exam date of CS Executive December 2023 session?
Answer:
ICSI will conduct the CS Executive exams from December 21 to 28, 2023 in offline mode.
Questions related to CS Executive Exam
Hello, I am preparing for cseet July session. But, The registration for cs executive is upto 31 July only for one module. So, should I apply for it or not???
Hello Saniya,
if you can read the module in one go and can revise the same Atleast 3 to 4times from august month to December then you should definatelly go for it.
But if you are having a doubt in mind if you cant clear CSEET or Cs group 1 then my advice for you to go for both the modules in June 2023 and clear both module in 1st attempt if possible and try harder to do so.
Start your preperation early for that and appear for both modules in June 2023.
I hope I had help you with this. All the Best.
Answer laterwhat if a student fails to fill the exam form of cs executive. Will he be to give the exam or not?
Hello Aspirant,Hope you are doing well
If student fails to fill the exam form of CS Executive then that particular student is not allowed to write the exam as filling a form is an essential requirement.That student can write the exam only in next term after filling the form.
Hope this helps you
ALL THE BEST
can i got the adress of Ahmednagar cs examination institutions
Hello aspirant,
Hope you are doing good.
So , basically I didn't get your question properly. But all I could understand was that you require the names of best CS exam coaching institutes from Ahmedabad.
So I provide you with some of those institute's names.
Tejas Shah Personal and Group Tuitions.
Samyak Computer Classes.
Nirav Joshi Personal and Group Tuitions. ...
Ved Coaching Institute.
Rankers Choice.
Vimal R. Patel Personal & Group Tuitions. ...
Siddhi Institute. ...
Cfm Accounting Institute.
Please do cross check their details on google.
Best wishes ahead.
Helo Sir I have complete graduation and I am working in a private company, can I register for executive exam now
Hello there,
Yes , you are eligible for CS Executive exam .
Here is the Eligibility criteria for CS Executive Eligibility Criteria :-
As per the eligibility criteria candidate must have completed their graduation / post graduation can registered for the CS Executive course.
As per CS Executive eligibility criteria , Fine arts students are not eligible for applying directly for CS Executive exam. Firstly they have to appear in CSEET exam.
Also there is no age boundations for the candidates on the basis of maximum age limit . But for Lower age limit candidate must have completed their 17 years of the Age.
Talking about number of Attempts : - A candidate are allowed 10 sessions attempts with in one Registration . Candidate once registered under the CS executive course are registered for 5 years with ICSI . Thus they are allowed to appear in 10 sessions post registration.
For more Information about CS Executive exam click on the given link below :- https://finance.careers360.com/articles/cs-executive
Hope this Information will help you at some extant.
Thank you:)
what is the syllabus for the pre test examination?
Hello Aspirant.
Hope you are doing well.
There is no specific syllabus for the Pre-exam test. As it applies to the executive program students, the test is conducted in all the papers of the Executive Program modules. The candidate is expected to possess knowledge about the Foundational syllabus to a certain extent as well. The Institute of Company Secretaries of India (ICSI) conducts the mandatory Pre-examination test for candidates who have enrolled for the CS Executive Program. It was from December 2018 that the institute began the Pre-exam test, prior to which there was no mandatory test.
GOOD LUCK, STAY MOTIVATED AND HOPE THIS HELPS.
Thankyou.
