Become Job Ready with CollegeDekho Assured Program. Learn More

CollegeDekho logo
CollegeDekho logo
Search Icon
Search for best colleges, Courses, Exams and Education updates

    CS Course Syllabus & Subjects 2023

    About CS Course

    The Company Secretary course is offered by the Institute of Company Secretaries of India (ICSI). A CS is a professional who performs the legal activities of an organisation that they are associated with. A CS professional prepares and keeps track of all the legal documents of a company including tax returns and compliance forms, and keeps general records along with evaluating legal aspects of a firm.

    To pursue the CS course, one has to undergo the 3-stage process of examinations followed by training. CS is considered as one of the most reputed designations across the world. 

    The CS course is divided into 3 years wherein training is given to the students to handle the legal aspects of a firm including tax returns and record keeping. A CS professional is directly involved in a company’s decision-making, strategy and ensures all the activities comply with ethical, legal and regulatory requirements. The  CS Syllabus revolves around topics such as tax laws, financial & strategic management, security laws & capital markets.

    There is a Preliminary Foundation Programme (now, CS Executive Entrance Test or CSEET), followed by an Executive Programme and Professional Programme. All candidates must clear the CSEET to pursue the Executive Programme, which is vital to further complete the Professional Programme.

    Get the complete detail about CS Course Syllabus and CS Subjects level wise. Also, know the CS entrance exam syllabus here.

    CS Syllabus CS Subjects Overview

    The CS program includes the foundational knowledge that firms expect as well as the critical advanced legal analysis and strategic management skills that are needed in the contemporary world today.

    There are three stages of the CS course. Each level has both core and elective subjects, these may vary according to the specialization chosen.

    The CS Syllabus involves core subjects such as business environment and law, business economics, jurisprudence interpretation and general laws, corporate and management accounting, company law, financial and strategic management and elective subjects such as banking laws and practice, insurance laws and practice, direct tax laws and practice, forensic audit, labour laws and practice etc.

    ICSI may change or update the CS Syllabus depending on the requirements of the industry and suggestions of investment professionals. Students are notified regarding all changes and recent practice analysis methods in the CS Syllabus in advance on the official website. ICSI CS new syllabus for 2023 has already been released by ICSI on the official website. Given below both the 2022 and 2023 CS Syllabus will be discussed.

    The following represent a quick view of CS Syllabus. 
     

    • Business Environment and Law
    • Business Economics
    • Jurisprudence Interpretation and General Laws
    • Corporate and Management Accounting
    • Company Law
    • Financial and Strategic Management 
    • Governance, Risk Management, Compliances & Ethics
    • Drafting, Pleading and Appearances
    • Banking Laws and Practice
    • Insurance Laws and Practice
    • Direct Tax Laws and Practice
    • Forensic Audit
    • Labour Laws and Practice 

    Also Read: All About CS Course

    CS Syllabus & CS Subjects

    The CS programme comprises three stages, CS Foundation Programme, CS Executive Programme and CS Professional Programme. There are these three stages that candiodates must undergo to complete CS Programme, however candidates who have completed their graduation in relevant stream, have to undergo two stages, they can leave the CS Foundation stage in that scenario and directly begin with CS Executive stage followed by CS Professional stage.

    CS Foundation Programme or CSEET Examination: There are 4 papers in the CS Foundational programme. It is not at all hardest nut to crack. Anybody with basic 10+2 knowledge can crack the very first stage. The time duration is 8 months (replaced by CSEET examination in 2020)

    CS Executive Programme: There are 8 papers divided into 2 modules in the CS Executive programme. It provides advanced level understanding of CS concepts. The time duration is 9 months for CS Executive Programme. 

    CS Professional Programme: There are 9 papers divided into 3 modules in the CS Professional programme. It can only be pursued after completing the CS Executive programme. The time duration is 15 months for CS Executive Programme. 

    CS Syllabus: Elective CS Subjects

    The complete details about elective topics of CS Syllabus are given below.

    • Direct Tax Laws & Practice: Provides advanced knowledge regarding the practical application of direct tax practices and their laws.
    • Insurance Laws & Practice: Has an objective to impart knowledge on insurance related concepts among students to help broaden professional opportunities in the specific arena.
    • Banking Laws & Practice: Aims to develop a robust knowledge base about significant facets of banking sector among those students who wish to pursue a career in the same.
    • Labour Laws & Practice: Objective of the subject is to help students acquire understanding, expert knowledge and application of labour laws.
    • Forensic Audit: Forensic audit as a subject in to understand and analyse the concept of corporate fraud and forensic audit in the contemporary world along with legal mechanism to counter fraud.
       

    CS Syllabus: Core CS Subjects

    The complete details about core topics of CS Syllabus are given below.
     

    • Business Environment & Law: Aims to orient students about different forms of organisation and their functions, business environment and strategies. Along with that also gives an exposure to the elements of business laws. The major topics included are business environment,  introduction to law and elements of company law,  elements of information technology act,  role of CS- duties, responsibilities and areas of practice, emerging trends in business and business functions. 
    • Business Economics: Subject familiraise students with the basic concepts and theories of economics, mathematics and elementary statistics. The topics covered are market analysis, basic elements of money and banking, Indian economy, descriptive statistics, theory of consumer behaviour, production and cost, mathematics of finance in elementary probability.
    • Jurisprudence, Interpretation and General Laws: This subject aims to provide students with the understanding and working knowledge of the sources of law, the constitution, legislative environment, interpretation of general laws and statutes. The topics covered are constitution of India, administrative laws and law of torts, acts and codes introduced by the Indian constitution, statutes analysis and origin of law.
    • Corporate Management & Management Accounting: This subject  provides knowledge and understanding of the principles, concepts and practices in corporate accounting to develop skills for decision making and to acquire knowledge of the principles and methods of valuation. The topics included are accounting for share capital and debentures, financial statement interpretation, national and international accounting authorities, management accounting and valuation, introduction to financial and corporate accounting.
    • Company Law: Company Law as a subject aims to familiarise students with various provisions of Companies Act; its schedules, rules, notifications, circulars, including case laws in secretarial practice and secretarial standards. The topics covered are company law: principles and concepts, debt instruments transparency and disclosures, company administration and meetings- law and practice, company secretary as a profession.
    • Financial & Strategic Management: The subject provides knowledge of the practical aspects of financial management and help students to acquire multidimensional skills to comprehend the process of strategy formulation. The topic taught under this subject are capital budgeting and capital structure, nature and scope of financial management, project finance, dividend policy and working capital, security analysis and portfolio management, introduction to strategic management, business policy and formulation of functional strategy, analysing strategic edge.
    • Governance, Risk Management, Compliances & Ethics: The objective of the subject is to help students develop skills that will provide a thorough knowledge and deep insight into the corporate governance framework and into the spectrum of risks faced by businesses. Studying the subject will also aid them devise and implement adequate and effective systems to ensure compliance of all applicable laws in company ethic. The topics covered are governance conceptual framework processes and rights, risk management, compliance management and internal control, ethics and sustainability.
    • Drafting, Pleading & Appearances: This subject has an objective to provide information regarding documentation, advocacy techniques and drafting. The topics taught under this subject are secretarial practices and drafting, judicial and administrative framework, drafting and conveyancing relating to various deeds an agreements, pleadings in art of writing opinions, appearances and art of advocacy.

    CS Syllabus CS Subjects: Level-Wise

    The CS Syllabus is vast and differs at each level of study or examination. In the following sections, we have provided the in-detail CS Syllabus for all CS levels. It is necessary for students to be aware of different CS syllabus beforehand to study well.

    CS Syllabus for Foundational Programme

    CS Syllabus topics varies across all levels with core subjects only. CS Syllabus for Foundational Programme is as follows:

    • Core: Business Environment & Law
    • Core: Business Economics
    • Core: Business Management, Ethics & Entrepreneurship
    • Core: Fundamentals of Accounting & Auditing

    CS Syllabus for Executive Programme

    CS Syllabus topics varies across all levels with core subjects only. CS Syllabus for Executive Programme is as follows:

    • Core: Jurisprudence, Interpretation and General Laws
    • Core: Company Law
    • Core: Setting up of Business Entities & Closure
    • Core: Tax Laws
    • Core: Corporate & Management Accounting

    CS Syllabus for Professional Programme

    CS Syllabus topics varies across all levels, there are both core and elective subjects . CS Syllabus for Professional Programme is as follows:

    • Core: Resolution of Corporate Disputes, Non-Compliances & Remedies
    • Core: Governance, Risk Management, Compliances and Ethics
    • Core: Drafting, Pleadings & Appearances
    • Elective: Insurance Laws & Practice
    • Elective: Forensic Audit
    • Elective: Banking Laws & Practice

    Also Read: Career as a CS

    ICSI CS New Syllabus: Applicable from 2023 Onwards

    ICSI has changed the CS Syllabus across all levels. Only CS Stage 1 has completely changed. In the CS 2 & 3 stages the topics are mostly same, only the weightage and order has changed.  details of which are as follows.

    New CS Syllabus for CSEET

    The new CS Syllabus for CSEET with subjects and marks are tabulated below. 

    Parts

    Subjects

    Marks

    Part 1

    Business Communication

    50

    Part 2

    Legal Aptitude, Logical Reasoning & Quantitative Aptitude

    70

    Part 3

    Economics & Business Environment

    50

    Part 4

    Current Affairs

    30

    Total

    200

    New CS Syllabus for Executive Programme

    The new CS Syllabus for Executive Programme with subjects and marks are tabulated below. 

    Group 1

    Paper Number

    Subjects

    Marks

    1

    Jurisprudence,Interpretation & General Laws

    100

    2

    Company Law & Practice 1

    Company Law: Principles & Concepts

    Part 2: Company Administration & Meetings

    60

    40

    3

    Setting Up of Buisness, Industrial & Labour Laws 

    Setting Up of Businesses Part 1

    Part 2: Industrial & Labour Laws

                      60

                     40

    4

    Corporate Accounting and Financial Managemnet

    Part 1: Corporate Accounting

    Part 2: Financial Management

    60

                      40

    Group 2

    Paper Number

    Subjects

    Marks

    5

    Capital Market & Securities Law

    Part 1: Capital Market

    Part 2: Securities Laws

    40

    60

    6

    Economics, Commercial & Intellectual Property Laws 

    Part 1: Economic & Commercial Laws

    Part 2: Intellectual Property Laws 

    60

    40

    7

    Tax Laws & Practice

    Part 1: Direct Tax

    Part 2: Indirect Tax

    60

    40

    New CS Syllabus for Professional Programme

    The new CS Syllabus for Professional programme with subjects and marks are tabulated below. 

    Group 1

    The new CS Syllabus for Professional programme with subjects and marks are tabulated below. 

    Paper Number

    Subjects

    Marks

    1

    Environmental Social & Governance (ESG) Principles & Practice

    Part 1: Governance & Sustainability

    Part 2: Risk Management
    Part 3: Environment & Sustainability Reporting

    65

    20

    15

    2

    Drafting, Pleading & Appearances

    Part 1: Drafting & Conveyancing

    Part 2: Pleadings & Appearances

    70

    30

    3

    Compliance Management, Audit & Due Deligence

    Part 1: Compliance Management

    Part 2: Audit & Due Deligence

    40 

    60

    4

    Elective 1: (Select 1 paper out of 4 elective papers)

    Group 2

    Paper Number

    Subjects

    Marks

    5

    Strategic Management & Corporate Finance

    Part 1: Strategic Management

    Part 2: Corporate Finance

    40

    60

    6

    Corporate Restructuring, Valuation & Insolvency 

    Part 1: Corporate Restructing

    Part 2: Valuation
    Part 3: Insolvency, Liquidation & Winding Up

    40

    20

    40

    7

    Elective 2: (Select 1 paper out of 5 elective papers)

    CS Syllabus Important Books

    CS Syllabus books required for the CS course/ certificate and also for the preparation of CS entrance exams are as follows. Candidates should make sure to always study from the latest editions of these books.

    CS Syllabus Book Name

    Author

    A Manual of Mercantile Laws

    M.C. Shukla

    Managaement Theory & Practice

    NC. Jain Saakshi

    Micro-Economic Theory

    H.L. Bhatia

    Essentials of Financial Accounting

    Ashish K. Bhattacharya

    Company Law

    Avatar Singh

    Tax Laws & Practice for CS Executive Programme

    Sangeet Kedia

    Taxmann Company Accounts & Auditing

    NS. Zad

    CS Course Structure

    There are four papers in the CS Foundation Programme; now known as CS Executive Entrance Test or CSEET with  8 papers in the CS Executive Programme divided into two Modules and 9 papers divided into 3 Modules in the CS Professional Programme. Candidates from a non-graduation background, i.e., being only a 10+2 pass, must clear all three programmes. In contrast, candidates with a graduation degree in any discipline other than Fine Arts, are required to clear the Executive & Professional Programme to complete the course.

    Related Questions

    R

    Rahul Raj, Student / Alumni

    Dear Student, 

    To know complete information about Company secretary course, we suggest you go through the link mentioned below:-

    All details about Company Secretary: Eligibility, Admission Process, Career Option

    If you still have any questions about the Company secretary, please fill our common application form and avail experts assistance. You can also call our toll-free number 1800-572-9877 for FREE counselling.

    Thank you

    How much salary does a CS earn?
    -Megha -Updated on Mar-22-20211 Answers
    A

    Abhinav Chamoli, CollegeDekho Expert

    Dear Student,

    Company Secretary (CS) is a high-paying job profile that is required in various types of establishments including govt. departments, company affairs departments, law board etc. Companies having paid-up share from Rs. 10 lakh to Rs. 2 crores are required to hire a Company Secretary in India. The average starting salary of a Company Secretary in India is around Rs. 3 to 4 LPA, which rises up to Rs. 8 - 10 LPA with just 5 to 10 years of experience. On the higher end, experience Company Secretaries enjoy an excellent remuneration exceeding the range of Rs. 20 LPA. In order to go into this field, candidates are required to complete the Company Secretary course offered by ICSI. You can also watch our YouTube video to find complete details about this career.

    If you have any other queries, please feel free to write back to us.

    Thank you.

    S

    Samiksha Rautela, Student / Alumni

    Dear Student,

    Yes, a Company Secretary student is eligible to pursue a law course from Tamil Nadu Dr Ambedkar Law University, Chennai. The Company Secretary programme is somewhat related to Corporate Law and helps in a better understanding of corporate compliances. 

    The biggest advantage of following this career path is that an individual will get tons of job opportunities under consultant firms, private companies, banks, department of company affairs, financial institutions or other regulatory bodies. 

    They further gain the potential to independently practising their own business affairs.

    You can check out the Top Universities Offering LL.B Through Correspondence/ Distance Mode and Top Distance Learning Courses Offered in Law Stream to explore your options. Before taking admission to any desired college, you can also consult our admission experts by just dialling the helpline number 1800-572-9877 (toll-free) or filling-up the Common Application Form.

    In case of more questions, write back to us in the QnA zone.

    Related News