CS Course Syllabus & Subjects 2023

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.

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

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. 

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.
   

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.

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 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. 

New CS Syllabus for Executive Programme

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

Group 1

Group 2

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. 

Group 2

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.

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.