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CS Executive Exam Dec 2024: Dates (Out), Admit Card (Soon), Syllabus & Pattern, Preparation Tips

Upcoming Event
CS Executive Exam Exam Date : 21 Dec' 2024 - 21 Dec' 2024
Updated on 13th August, 2024 by Shubham Bhakuni

About CS Executive Exam 2024

The Institute of Company Secretaries has released the complete date sheet for CS Executive December 2024 exams. The CS Executive December 2024 exams will be conducted from December 21-28, 2024 in online mode. The CS Executive December 2024 will be conducted only as per the 2022 syllabus. The CS exam December 2024 registration will be notified soon. Earlier, ICSI conducted CS Executive June 2024 exam from June 1-8, 2024. The CS Executive June 2024 result is also expected to be out soon.

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. 

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 2024

ModuleJune 2024December 2024
Single moduleJanuary 31, 2024July 31, 2024
Both modulesNovember 30, 2023May 31, 2024

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. Based on 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 Qualifying Cut Off 2024

Modules2022 SyllabusSectional cut offOverall cut off

Module 1


Paper 1

Jurisprudence, Interpretation and General Laws

40%

50%

Paper 2

Company Law

40%

Paper 3

Setting up of Business Entities and Closure

40%

Paper 4

Tax Laws

40%

Module 2


Paper 1

Corporate & Management Accounting

40%

50%

Paper 2

Securities Laws & Capital Markets

40%

Paper 3

Economic, Business and Commercial Laws

40%

Paper 4

Financial and Strategic Management

40%

Read more

CS Executive Exam 2024 Highlights

Full Exam Name
CS Executive Exam
Conducting Body
Institute of Company Secretaries of India
Frequency Of Conduct
Twice a year
Exam Level
National Level Exam
Languages
English
Mode Of Application
online
Application Fee
Online : 10600
Mode Of Exam
offline
Exam Duration
3 Hours

CS Executive Exam Important Dates

CS Executive Exam (session 2024)

21 Dec' 2024 - 21 Dec' 2024 . Online
Exam Date
December session - Jurisprudence, Interpretation and General Laws (Syllabus 2017 & 2022)
22 Dec' 2024 - 22 Dec' 2024 . Online
Exam Date
December session - Capital Market and Securities Laws (Syllabus 2017 & 2022)
23 Dec' 2024 - 23 Dec' 2024 . Online
Exam Date
December session - Company Law and Practice (Syllabus 2017 & 2022)

Read More

02 Jun' 2024 - 02 Jun' 2024 . Online
Exam Date
June session- Jurisprudence, Interpretation and General Laws (Module-I)
03 Jun' 2024 - 03 Jun' 2024 . Online
Exam Date
June session- Securities Laws and Capital Markets (Module-II)
04 Jun' 2024 - 04 Jun' 2024 . Online
Exam Date
June session- Company Laws (Module I)

Read More

The Institute of Company Secretaries of India (ICSI) officially prescribes the eligibility criteria for CS Executive 2024 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

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

SessionModuleCut off date
For June SessionFor All ModulesNovember 30 (previous year)
For One ModuleJanuary 31 (same year)
For December SessionFor All ModulesMay 31 (same year)
For One ModuleJuly 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:

ParticularsCS Executive Documents Specification 
File formatjpg, jpeg, png, gif, bmp
Small file sizeshould not exceed 5 MB
Small size photocan be between 20KB – 50KB
Signature sizebetween 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 2024

ICSI will release the CS Executive December 2024 exam form window in online mode. Candidates who want to appear in the CS Executive exams (either of the modules) have to fill out the exam form. CS Executive exam form can 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. 

Company Secretary: Career prospects

‘Career prospects in Company Secretary’ E-Book which has been structured by ICSI for the students who can learn about how to become a CS and follow path towards a successful career.

Free Download

Documents Required at Exam CS Executive Exam 2024

CS Executive Exam 2024

  • CS Executive Admit Card
  • Photo identity proof
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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 2024

ParticularsDetails

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 papers

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

  • Jurisprudence, Interpretation and General Laws (Module-I)
  • Securities Laws and Capital Markets (Module-II)
  • Company Law (Module-I)
  • Economic, Business and Commercial Laws (Module-II)
  • Setting up of Business Entities and Closure (Module-I)

OMR based papers in CS Executive syllabus

  • Corporate and Management Accounting (Module-II)
  • Tax Laws (Module-I) 
  • Financial and Strategic Management (Module-II)

Marking scheme for CS Executive 2023

  • Subjective questions do not have any negative marking
  • Objective questions provide 1 mark for each correct response and 0.25 marks are deducted for each wrong response

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CS Executive Exam 2024 Syllabus

CS Executive Exam 2024 CS Executive Exam 2024

Jurisprudence, interpretation, and general laws: Unit 01


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

Jurisprudence, interpretation, and general laws: Unit 02


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

Jurisprudence, interpretation, and general laws: Unit 03


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

Jurisprudence, interpretation, and general laws: Unit 04


General clauses act, 1897
  • key definitions; general rule of construction; retrospective amendments; powers and functions; power as to orders, rules, etc, made under enactments

Jurisprudence, interpretation, and general laws: Unit 05


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

Jurisprudence, interpretation, and general laws: Unit 06


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

Jurisprudence, interpretation, and general laws: Unit 07


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

Jurisprudence, interpretation, and general laws: Unit 08


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

Jurisprudence, interpretation, and general laws: Unit 09


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

Jurisprudence, interpretation, and general laws: Unit 10


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

Jurisprudence, interpretation, and general laws: Unit 11


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

Jurisprudence, interpretation, and general laws: Unit 12


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

Jurisprudence, interpretation, and general laws: Unit 13


Arbitration and conciliation act, 1996
  • Arbitration law in India; appointment of arbitrators; judicial intervention; award; recourse against award; conciliation and mediation

Jurisprudence, interpretation, and general laws: Unit 14


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

Jurisprudence, interpretation, and general laws: Unit 15


Registration act, 1908
  • Registration of documents: Compulsory, optional; time and place of registration; consequences of non-registration; prerequisites for registration

Jurisprudence, interpretation, and general laws: Unit 16


Right to information act, 2005
  • Key definitions; public authorities and their obligations; role of central/ state governments; central information commission; state information commission

Jurisprudence, interpretation, and general laws: Unit 17


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: Unit 01


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 law: Unit 02


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 law: Unit 03


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: Unit 01


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

Setting up of business entities and closure: Unit 02


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

Setting up of business entities and closure: Unit 03


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: Unit 01


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

Tax laws: Unit 02


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

Tax laws: Unit 03


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: Unit 01


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

Corporate and management accounting: Unit 02


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: Unit 01


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

Securities laws and capital markets: Unit 02


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: Unit 01


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

Economic, business, and commercial laws: Unit 02


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

Economic, business, and commercial laws: Unit 03


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

Economic, business, and commercial laws: Unit 04


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

Economic, business, and commercial laws: Unit 05


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

Economic, business, and commercial laws: Unit 06


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: Unit 01


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

Financial and strategic management: Unit 02


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 2024 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.

The Institute of Company Secretaries of India (ICSI) will release the CS Executive admit card December 2024 two weeks before the exam date. The admit card for CS Executive December 2024 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 December 2024?

  • 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 2024

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 

The CS Executive 2024 result for June 2024 session will be announced soon. Candidates can check their results using their CS registration number and roll number. 

Steps to Download CS Executive Result 2024

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 2024 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 -2017

Pass Percentage - 2022 Syllabus

December 2023
  • Module 1: 15.63%
  • Module 2: 11.47%
  • Module 1 - 6.92%
  • Module 2 - 7.40%
June 2023-
  • Module 1 - 5.85%
  • Module 2 - 13.05%
December 2022-
  • Module 1 - 9.05%
  • Module 2 - 12.32%
June 2022 

-

  • Module 1 - 8.76% 
  • Module 2 -18.12%
December 2021 
  • Module 1 - 8.11% 
  • Module 2 - 14.57% 
  • Module 1 - 9.64% 
  • Module 2 - 21.91% 

June 2021 

  • Module 1 - 24.31%

  • Module 2 - 17.33%

  • Module 1 - 15.60%

  • Module 2 - 23.66%

December 2020

  • Module 1 - 15.21%

  • Module 2 - 21.28%

  • Module 1 - 8.27%

  • Module 2 - 15.49%

June 2020

  • Module 1 - NA

  • Module 2 - NA

  • Module 1 - NA

  • Module 2 - NA


General Information

Contacts

0120-4522000

Relevant Links

Official Website Link Click Here + 1 more
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Frequently Asked Questions

1. What is the last date of CS Executive registration?

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)
2. Can I provisionally register for CS Executive course?

Only CSEET passed candidates can submit their Class 10+2 mark sheet within six months from the date of Executive Programme Registration.  

3. What is the CS Executive registration fee?

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
4. I have done graduation in Commerce. Can I register directly in the CS Executive course?

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.

5. What is the CS Executive exam form fee?

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

6. What is the validity of CS Executive registration period?

CS Executive registration is valid for five years. Post this, candidates have to revalidate their registration.

7. What is CS Executive course?

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).

8. When can i register for CS Professional exam?

Once you have qualified both the modules of CS Executive course, you can register for the CS Professional exam.

9. Can I appear in any one module of CS Executive exam?

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.

10. How many papers are included in CS Executive old and new syllabus?

There are a total of 7 papers in CS Executive old syllabus and 8 papers in CS Executive new syllabus.

11. What is the exam date of CS Executive June 2024 session?

ICSI will conduct CS Executive June 2024 exam on June 1 to 10, 2024.

E-books and Sample Papers

Questions related to

Have a question related to ?

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.

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

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.

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Siddhi Institute. ...

Cfm Accounting Institute.

Please do cross check their details on google.

Best wishes ahead.


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:)


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.

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