ICSI CS Executive June 2025 Exam Syllabus, Intermediate Level Topics

ICSI CS Executive June 2025 Exam Syllabus: The Institute of Company Secretaries of India (ICSI) conducts the CS Executive examination, a crucial step toward becoming a Company Secretary (CS). The CS Executive syllabus 2025 follows the New 2022 Curriculum, applicable to all candidates appearing for the June 2025 exam.

This article provides a detailed breakdown of the ICSI CS Executive syllabus, including the exam pattern, marking scheme, paper-wise syllabus, and preparation tips.

Enroll Now for Company Secretary Courses

ICSI CS Executive Exam Overview

The CS Executive course is the second level of the Company Secretary (CS) program. Candidates must clear this stage to qualify for the CS Professional program.

Key Highlights of CS Executive Exam 2025:

 ICSI CS Executive Exam Pattern 2025

The exam pattern is designed to evaluate candidates on legal, accounting, financial, and managerial aspects of company law.

Exam Pattern Details

The CS Executive exam consists of seven papers divided into two groups.

Each paper carries 100 marks and is conducted for 3 hours.

Some papers have a mix of descriptive and objective questions (e.g., Tax Laws & Practice).

Candidates must complete the Pre-Examination Test (Pre-Exam Test) before registering for the exam.

Marking Scheme

To pass the CS Executive exam, candidates must:

Score at least 40% marks in each subject.

Secure a minimum of 50% marks in aggregate in a group.

ICSI CS Executive Syllabus 2025

The ICSI CS Executive syllabus 2025 is categorized into two groups, comprising a total of seven papers.

CS Executive Group 1 Syllabus

1.1 Jurisprudence, Interpretation & General Laws

• Sources of Law
• Constitution of India
• Interpretation of Statutes
• Administrative Laws
• Law of Torts
• Civil & Criminal Procedure Laws
• Evidence Law
• Arbitration, Mediation & Conciliation
• Right to Information (RTI) Act
• Information Technology Law
• Contract Law
• Negotiable Instruments Act

1.2 Company Law & Practice

• Introduction to Company Law
• Legal Status and Types of Companies
• Memorandum & Articles of Association
• Share Capital & Shareholders
• Corporate Social Responsibility (CSR)
• Board Meetings & General Meetings
• Accounts & Auditors
• Corporate Restructuring (Mergers & Amalgamations)

1.3 Setting Up of Business, Industrial & Labour Laws

• Selection of Business Organization
• Corporate Entities & LLPs
• Startups & MSMEs
• Foreign Company Incorporation
• Labour Codes & Industrial Relations
• Employment & Social Security Laws
• Sexual Harassment at Workplace Act

1.4 Corporate Accounting & Financial Management

• Corporate Accounting Fundamentals
• Accounting Standards
• Financial Statement Analysis
• Cash Flow & Forecasting
• Capital Budgeting
• Cost of Capital
• Working Capital Management

CS Executive Group 2 Syllabus

2.5 Capital Market & Securities Laws

• Capital Market Overview
• SEBI & its Role
• Securities Contracts (Regulations) Act
• Issue & Listing of Securities
• Takeover Code & Insider Trading Regulations
• Mutual Funds & Collective Investment Schemes

2.6 Economic, Commercial & Intellectual Property Laws

• Foreign Exchange Management
• FDI & Overseas Direct Investment
• Competition Law & Consumer Protection
• Real Estate Regulation & Benami Transactions
• Prevention of Money Laundering
• Intellectual Property Laws (Patents, Copyrights, Trademarks)

2.7 Tax Laws & Practice

Part 1: Direct Tax

• Basics of Income Tax
• Taxation on Salary, House Property & Capital Gains
• Corporate Taxation & Deductions
• Computation of Total Income & Tax Liability

Part 2: Indirect Tax (GST & Customs)

• GST Fundamentals
• Input Tax Credit & GST Compliance
• Customs Act & Import-Export Duties

Preparation Strategy for CS Executive June 2025 Exam

To clear the CS Executive June 2025 exam, candidates should follow a structured preparation plan:

1. Understand the Syllabus & Exam Pattern

Go through the ICSI CS Executive syllabus thoroughly.

Note the weightage of each topic and focus on high-scoring areas.

2. Create a Study Plan

Allocate specific hours for each subject.

Cover theory-based subjects like Company Law with case studies.

Practice accounting & financial management with numerical problems.

3. Refer to Standard Study Material

Use ICSI study material as the primary source.

Refer to Bare Acts for legal subjects.

4. Solve Mock Tests & Past Papers

Attempt previous years’ question papers to understand the exam pattern.

Take mock tests to improve time management and accuracy.

5. Focus on Conceptual Clarity

Legal subjects require understanding rather than memorization.

Use flowcharts & diagrams for retention.

6. Stay Updated with Amendments

Regularly check for ICSI updates on laws, taxation, and regulations.

Follow financial news for the Capital Markets subject.

Candidates must ensure they complete the pre-exam test before registering.

The CS Executive exam 2025 is a crucial milestone for aspiring Company Secretaries. Understanding the exam pattern, syllabus, and preparation strategies will help candidates ace the exam with confidence.