CS Executive Syllabus , Eligibility & Exam Pattern

CS Executive Syllabus , Eligibility & Exam Pattern

CS Executive Eligibility 2021


  • Candidates must have passed the CSEET (CS Executive Entrance Test) for registration to CS Executive Programme.
  • Candidates who have completed Class 12/B.A. / B. Sc. / B. Com / Graduates/Post-Graduates of any discipline (excluding Fine Arts) are eligible for CSEET Exam.
  • Candidates who have passed the CS Foundation Programme, ICAI Final Course, and ICMAI Final Course are exempted from CSEET.

Know About CS Executive Course

CS Executive Syllabus – Module I

1 . Jurisprudence, Interpretation  and General Laws

1 Sources of Law
2 Constitution of India
3 Interpretation of Statutes
4 General Clauses Act, 1897
5 Administrative Laws
6 Law of Torts
7 Limitation Act, 1963
8 Civil Procedure Code, 1908
9 Indian Penal Code, 1860
10 Criminal Procedure Code, 1973
11 Indian Evidence Act, 1872
12 “Special Courts, Tribunals under Companies Act & Other Legislations”
13 Arbitration and Conciliation Act, 1996
14 Indian Stamp Act, 1899
15 “Registration Act, 1908 Registration of Documents”
16 Right to Information Act, 2005
17 Information Technology Act, 2000

II Company Law 

Part I Company Law, Principles & Concepts

1 Introduction to Company Law
2 Shares and Share Capita
3 Members and Shareholders
4 Debt Instruments
5 Charges
6 Distribution of Profits
7 Corporate Social Responsibility
8 Accounts, Audit and Auditors
9 Transparency and Disclosures
10 “An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions.”
11 Registers and Records
12 “An overview of Corporate Reorganization”
13 “Introduction to MCA 21 and filing in XBRL”
14 “Global Trends and Developments in Company Law”
“Case Laws, Case Studies and Practical Aspects”

Part II “Company Administration and Meetings – Law and Practices”

15 Board Constitution and its Powers
16 Directors
17 “Key Managerial Personnel (KMP’s) and their Remuneration”
18 “Meetings of Board and its Committees”
19 General Meetings
20 Virtual Meetings

Part III “Company Secretary as a Profession”

21 “Legal framework governing Company Secretaries”
22 Secretarial Standards Board
23 Mega Firms
“Case Laws, Case Studies and Practical Aspects.”

III. Setting up of Business Entities and Closure

Part A Setting up of Business

1 Choice of Business Organization
2 Company
3 Charter documents of Companies
4 Legal status of Registered Companies
5 Limited Liability Partnership
6 Other forms of business organizations
7 Institutions Not For Profit &NGOs
8 Financial Services Organization
9 Start-ups
10 Joint Ventures; Special Purpose Vehicles
11 Setting up of Business outside India
12 Conversion of existing business entity

Part B “Registration; Licenses & Compliances”

13 “Various Initial Registrations and Licenses”
14 “Maintenance of Registersand Records”
15 “Identifying laws applicable to various Industries and their initial compliances”
16 “Intellectual Property laws (Provisions applicable for setting up of business)”
17 “Compliances under Labour Laws (Provisions applicable for setting up of business)”
18 “Compliances relating to Environmental laws (Provisions applicable for setting up of business)”

Part C “Insolvency; Winding up & Closure of Business”

19 “Dormant Company Obtaining dormant status and dormant to active status.”
20 “Strike off and restoration of name of the company and LLP.”
21 “Insolvency Resolution process; Liquidation and Winding-up An overview.”

IV. Tax Law

Part I Direct Taxes (50 marks)

1 Direct Taxes at a Glance
2 Basic concepts of Income Tax
3 “Incomes which do not form part of Total Income”
4 “Computation of Income under Various Heads”
5 “Clubbing provisions and Set Off and / or Carry Forward of Losses”
6 “Deductions from Gross Total Income & Rebate and Relief”
7 “Computation of Total Income and Tax Liability of various entities”
8 “Classification and Tax Incidence on Companies”
9 Procedural Compliance
10 Assessment, Appeals &Revision

Part II Indirect Taxes

(A) Goods and Service Tax
11 Concept of Indirect Taxes at a glance
12 “Basics of Goods and Services Tax ‘GST’”
13 “Concept of Time, Value & Place of Taxable Supply”
14 “Input Tax Credit & Computation of GST Liability- Overview.”
15 Procedural Compliance under GST
16 “Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service tax (UTGST), and GST Compensation to States”

(B) Customs Act

17 Overview of Customs Act

CS Executive Syllabus – Module II

V. Corporate & Management Accounting

Part I Corporate Accounting

1 Introduction to Financial Accounting.
2 Introduction to Corporate Accounting
3 Accounting for Share Capital
4 Accounting for Debentures
5 Related Aspects of Company Accounts
6 Financial Statements Interpretation
7 “Consolidation of Accounts as per Companies Act, 2013”
8 Corporate Financial Reporting
9 Cash Flow Statements
10 Accounting Standards (AS)
11 “National and International Accounting Authorities.”
12 “Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India. Case Studies & Practical Aspects.”

Part II “Management Accounting and Valuation”

13 An Overview of Cost
14 “Cost Accounting Records & Cost Audit under Companies Act, 2013”
15 “Budget, Budgeting and Budgetary Control”
16 Ratio Analysis
17 “Management Reporting (Management Information Systems)”
18 Decision Making Tools
19 Valuation Principles & Framework
20 “Valuation of Shares, Business and Intangible Assets”
21 “Accounting for Share based payments (IndAS 102)”
22 Business and Intangible Assets
23 Methods of Valuation

VI. Securities Laws & Capital Markets

Part I: Securities Laws

1 Securities Contracts (Regulations) Act 1956
2 Securities and Exchange Board of India Act, 1992
3 Depositories Act, 1996
4 “An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009.”
5 “An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.”
6 “An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.”
7 “SEBI (Buyback of Securities) Regulations, 1998 :”
8 “SEBI (Delisting of Equity Shares) Regulations, 2009”
9 “An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.”
10 “An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002.”
11 “SEBI (Prohibition of Insider Trading) Regulations, 2015”
12 Mutual Funds
13 Collective Investment Schemes
14 SEBI (Ombudsman) Regulations, 2003 Case Laws, Case Studies & Practical Aspects


Part II: Capital Market & Intermediaries

15 Structure of Capital Market
16 Securities Market Intermediaries

VII. Economic, Business and Commercial Laws

Part I “Foreign Exchange Management & NBFCs”

1 Reserve Bank of India Act, 1934
2 Foreign Exchange Management Act, 1999
3 “Foreign Exchange Transactions & Compliances”
4 Foreign Contribution (Regulation) Act, 2010
5 “Foreign Direct Investments – Regulations & FDI Policy”
6 Overseas Direct Investment:
7 Liberalized Remittance Scheme
8 External Commercial Borrowings (ECB)
9 Foreign Trade Policy & Procedure
10 Non Banking Finance Companies(NBFCs)
11 Special Economic Zones Act, 2005:


Part II Competition Law

12 Competition Act, 2002


Part III “Business & Commercial Laws” Consumer Protection

13 Consumer Protection Act, 1986
14 Essential Commodities Act, 1955
15 Legal Metrology Act, 2009 Property Law
16 Transfer of Property Act, 1882:
17 “Real Estate (Regulation and Development) Act, 2016” Anti-Corruption Laws
18 Benami Transaction Prohibitions (Act)
19 Prevention of Money Laundering Business Laws
20 Indian Contracts Act, 1872
21 Specific Relief Act, 1963
22 Sale of Goods Act, 1930:
23 Partnership Act, 1932
24 Negotiable Instrument Act, 1881 Case Laws, Case Studies & Practical Aspects

VIII. Financial and Strategic Management


Part I: Financial Management

1 Nature and Scope of Financial Management
2 Capital Budgeting
3 Capital Structure
4 “Sources of raising long-term finance and Cost of Capital”
5 Project Finance
6 Dividend Policy:
7 Working Capital
8 Security Analysis
9 Portfolio Management:


Part II: Strategic Management

10 Introduction to Management
11 Introduction to Strategic Management:
12 “Business Policy and Formulation of
Functional Strategy”
13 Strategic Analysis and Planning
14 Strategic Implementation and Control
15 Analysing Strategic Edge


The exams under CS Executive Programme are held twice a year during the months of June and December, respectively. There are eight papers in CS Executive Exam 2020, i.e., a Total of two modules (4 papers in each module) that will be conducted in Pen and paper mode and the Duration of the Exam will be 3 hours.


 Module 1: Paper- 1  (subjective)
 Jurisprudence, Interpretation and   General Laws (Module -I)
100 marks
Module 1: Paper- 2 (subjective)
Securities Laws and Capital Markets (Module – II)
100 marks
Module 1: Paper- 3 (subjective)
Company Law (Module- I)
100 marks
Module 1: Paper- 4 (subjective) 
Economic, Business and Commercial Laws (Module- II)
100 marks
Module 2: Paper- 5 (subjective)
Setting up of Business Entities and Closure (Module- I)
100 marks
Module 2:Paper- 6  (objective)
Corporate and Management Accounting (Module- I)
100 marks
Module 2:Paper- 7 (objective)
Tax Laws (Module- I)
100 marks
Module 2:Paper- 8 (objective)
Financial and Strategic Management (Module- II)
100 marks

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