
The CS Executive 2026–27 exam can feel challenging when you are dealing with a vast syllabus spread across law, accounting, taxation, and business subjects, all at once. You are expected to not just remember concepts but also apply them correctly, and managing consistency across so many papers often becomes the biggest challenge while preparing.
CS Wallah helps you overcome this by breaking the syllabus into clear, easy-to-follow live lectures and giving you constant practice through mock tests, chapter-wise tests, topic-wise tests, and full syllabus tests. This way, you don’t just study, you regularly test yourself, track your progress, and stay prepared with confidence for the exam.
The CS Executive 2026–27 exam consists of two groups with seven papers covering law, finance, taxation, and business subjects. Each paper is of 100 marks, designed to test both conceptual understanding and application-based knowledge. Understanding the exam pattern and marks structure helps students plan their preparation more effectively and approach each subject strategically.
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Paper No. |
Paper |
Pattern |
Subjects Covered |
|
1 |
Jurisprudence, Interpretation & General Laws |
20% Objective + 80% Descriptive |
Law foundation subjects (Jurisprudence, Constitution, Contract, Criminal Law, etc.) |
|
2 |
Company Law & Practice |
20% Objective + 80% Descriptive |
Part I: Company Law – Principles & Concepts Part II: Company Administration & Meetings |
|
3 |
Setting Up of Business, Industrial & Labour Laws |
20% Objective + 80% Descriptive |
Part I: Setting Up of Business Part II: Industrial & Labour Laws |
|
4 |
Corporate Accounting & Financial Management |
100% Descriptive |
Part I: Corporate Accounting Part II: Financial Management |
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Paper No. |
Paper |
Pattern |
Subjects Covered |
|
5 |
Capital Market & Securities Laws |
20% Objective + 80% Descriptive |
Part I: Capital Market Part II: Securities Laws |
|
6 |
Economic, Commercial & Intellectual Property Laws |
20% Objective + 80% Descriptive |
Part I: Economic & Commercial Laws Part II: Intellectual Property Laws |
|
7 |
Tax Laws & Practice |
20% Objective + 80% Descriptive |
Part I: Direct Tax Part II: Indirect Tax (GST & Customs) |
The CS Executive 2026–27 syllabus is designed to build both conceptual and practical understanding across law, finance, taxation, and business subjects. It tests analytical thinking, interpretation skills, and application of laws in professional scenarios, making it essential for students to understand the depth and purpose behind each subject while preparing.
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ICSI CS Executive New Syllabus |
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Module 1- Paper 1: Jurisprudence, Interpretation and General Laws |
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Sources of Law |
Law relating to Specific Relief |
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Constitution of India |
Law relating to Arbitration, Mediation and Conciliation |
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Interpretation of Statutes |
Indian Stamp Law |
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Administrative Laws |
Law relating to Registration of Documents |
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Law of Torts |
Right to Information Law |
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Law relating to Civil Procedure |
Law relating to Information Technology |
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Laws relating to Crime and its Procedure |
Contract Law |
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Criminal Procedure Code, 1973 |
Law relating to Sale of Goods |
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Law relating to Evidence |
Law relating to Negotiable Instruments |
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Law relating to Limitation |
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Module 1- Paper 2: Company Law |
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Part 1: Company Law Principles & Concepts |
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Introduction to Company Law |
Distribution of Profits |
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Shares and Share Capital-Concepts |
Dormant Company |
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Charges |
Memorandum and Articles of Association and its Alteration |
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Compromise, Arrangement and Amalgamations-Concepts |
Debt Instruments-Concepts |
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Legal Status and Types of Registered Companies |
Accounts and Auditors |
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Members and Shareholder |
Inspection, Inquiry and Investigation |
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Part 2: Company Administration and Meetings |
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General Meetings |
Corporate Social Responsibility-Concepts |
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Meetings of Board and its Committees |
Board Composition and Powers of the Board |
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Key Managerial Personnel (KMP’s) and their Remuneration |
Annual Report-Concepts |
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Directors |
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Module 1- Paper 3: Setting up of Business Entities and Closure |
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Part 1: Setting up of Business |
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Selection of Business Organization |
Financial Services Organization |
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Startups and its Registration |
Setting up of Business outside India and Issue Relating Thereto |
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Non-Corporate Entities |
Limited Liability Partnership |
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Setting up of Branch Office/ Liaison Office/ Wholly owned Subsidiary by Foreign Company |
Conversion of Business Entities |
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Various Initial Registrations and Licenses |
Business Collaborations |
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Corporate Entities – Companies: Types of Corporate Business Entities, Drafting of Incorporation Documents, Formation and Registration |
Identifying laws applicable to various Industries and their initial compliances |
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Micro, Small and Medium Enterprises |
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Part 2: Industrial and Labour Laws |
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Constitution and Labour Laws |
Law of wages |
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Law of Industrial Relations |
Law of Welfare & Working Condition |
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Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 |
Social Security Legislations |
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Evaluation of Labour Legislation and need of Labour Code |
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Module 1- Paper 4: Corporate Accounting and Financial Management |
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Part 1: Corporate Accounting |
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Introduction to Accounting |
Accounting for Debentures |
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Accounting for Share Capital |
Financial Statement Analysis |
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Consolidation of Accounts |
Related Aspects of Company Accounts |
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Forecasting Financial Statements |
Cash Flows |
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Introduction to Corporate Accounting |
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Part 2: Financial Management |
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Introduction |
Security Analysis |
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Cost of Capital |
Capital Budgeting |
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Working Capital Management |
Dividend Decisions |
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Time Value of Money |
Operational Approach to Financial Decision |
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Capital Structure |
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Module 2 Paper 5: Capital market and securities law |
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Part 1: Capital Market |
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Basics of Capital Market |
Laws Governing to Depositories and Depository Participants |
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Securities and Exchange Board of India |
Securities Contracts (Regulations) Act 1956 |
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International Financial Services Centres Authority (IFSCA) |
Securities Market Intermediaries |
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Secondary Market in India |
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Part 2: Securities Law |
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Issue of Securities – Concepts |
Mutual Funds |
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Acquisition of Shares and Takeovers – Concepts |
Listing Obligations and Disclosure Requirements |
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Delisting and Buyback of Securities – Concepts |
Prohibition of Fraudulent and Unfair Trade Practices Relating to Securities Market |
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Issue and Listing of Non-Convertible Securities |
Collective Investment Schemes |
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Prohibition of Insider Trading |
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Module 2 - Paper 6: Economic, commercial and intellectual property laws |
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Part 1: Economic & Commercial Laws |
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Law relating Foreign Exchange Management |
Prevention of Money Laundering |
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External Commercial Borrowings (ECB) |
Competition Law |
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Law relating to Foreign Contribution Regulation |
Real Estate Regulation and Development Law |
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Law relating to Benami Transactions & Prohibition |
Overseas Direct Investment |
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Legal Metrology |
Law relating to Special Economic Zones |
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Foreign Direct Investments – Regulations & Policy |
Law relating to Fugitive Economic Offenders |
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Foreign Trade Policy & Procedure |
Law relating to Consumer Protection |
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Part 2: Intellectual Property Laws |
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Law relating to Patents |
Law relating to Trade Marks |
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Law relating to Geographical Indications of Goods |
Law relating to Industrial Designs |
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Law relating to Copyright |
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Module 2 - Paper 7: Tax Laws and Practice (100 marks) |
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Part 1: Direct Tax |
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Direct Tax at a Glance |
Income from Other Sources |
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Income under the Head Salary |
Computation of Total Income and Tax Liability of various entities |
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Capital Gains |
Incomes which do not form part of Total Income |
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Deductions |
Profits and Gains from Business and Profession |
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Procedural Compliance |
Clubbing provisions and Set Off and / or Carry Forward of Losses |
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Basic Concept of Income Tax |
Classification and Tax Incidence on Companies |
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Income under the Head House Property |
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Part 2: Indirect Tax (GST & Customs) |
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Concept of Indirect Taxes at a Glance |
Input Tax Credit & Computation of GST Liability |
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Time, Value & Place of Supply |
Levy and Collection of GST |
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Overview of Customs Act |
Procedural Compliance under GST |
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Basics of Goods and Services Tax ‘GST’ |
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PW supports CS Executive preparation through experienced faculty-led learning, ensuring dedicated coverage of each subject with clarity, exam focus, and application-based understanding. The teaching approach is designed to simplify complex concepts and help you build a strong foundation across all papers.
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Course |
Subject |
Faculty Name |
|
CS Module 1 |
Jurisprudence, Interpretation and General Laws (JIGL) |
CS Shivani Miglani |
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Company Law & Practice |
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Setting Up of Business, Industrial & Labour Laws (SBIL) |
CS Mehandi Toshniwal |
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Corporate Accounting and Financial Management (CAFM) |
Rishbah Tyagi |
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CS Module 2 |
Economic, Commercial & Intellectual Property Laws (ECIPL) |
CS Debasish Goswami |
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Capital Markets and Securities Laws (CMSL) |
CS Shivani Miglani |
|
|
Tax Laws & Practice |
CA Sumit Kumar |
CS Wallah offers practice-driven online coaching for CS Executive, designed to strengthen conceptual understanding through extensive live teaching and a large-scale test practice system. The focus is on consistent learning, revision, and exam-oriented preparation.
Live Lectures: 13,537 live sessions covering the complete CS Executive syllabus with concept teaching, doubt solving, and guided preparation.
Mock Tests: 31 full-length mock tests designed to simulate the actual exam environment and improve time management.
Chapter-Wise Master Tests: 230 tests focused on individual chapters to strengthen subject-wise conceptual clarity.
Topic-Wise Sectional Tests: 208 targeted tests to improve accuracy in specific topics and weak areas.
Practice Tests: 212 regular tests aimed at reinforcing learning, revision, and exam readiness through continuous practice.

