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Yes, students can appear for Module 2 first. There is no rule that they must do Module 1 first.
Which module is easier in the CS Executive?
This depends on the student's background. Module 1 is more theory-based, while Module 2 includes practical subjects.
Can I give both modules together?
Yes, if they have enough time and are confident, they can give both CS Executive modules together.
CS Executive Module 1 or 2 First, Which One Should the Student Choose
Muskan Verma11 Aug, 2025
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CS Executive Module 1 or 2 First: If students are planning to pursue the Company Secretary(CS) course, students should already know that the CS Executive level is their second step after passing Class 12 with the Foundation Programme or directly after graduation. One of the most common questions students ask is CS Executive Module 1 or 2 First, which is better to begin with?
Below, we’ve mentioned everything to help students in understanding both the CS Executive Module, its contents, and how to choose the right study order depending on their learning pace and comfort with subjects. Whether students are from a commerce background or not, below details mentioned below will help students decide their new syllabus path wisely.
CS Executive Module 1 or 2 First
Before deciding on students’ study order, it’s important to know their strengths and learning styles. The CS Executive Programme under the new syllabus path gives you flexibility to attempt either Module 1 or Module 2 first. But which one should a student choose?
If students are from a non-commerce background or someone who wants to start with legal and theory-based papers, Module 1 is often preferred. It builds the foundation with subjects like Company Law and Tax Laws, which are crucial throughout the CS course.
On the other hand, if students are comfortable with numbers or have a background in accounting and finance, they may find Module 2 more approachable. It includes accounting, financial management, and business laws that are more practical in nature.
There is no fixed rule. Some students prefer to attempt both modules together, especially if they have 6–8 months for preparation. Others, especially those juggling college or work, go one module at a time.
Below, we’ve mentioned the subjects' overview of the CS Executive Module 1:
CS Executive Module 1 Subject Overview
Paper No.
Subject Name
Details
Paper 1
Jurisprudence, Interpretation & General Laws
Basics of law, interpretation techniques, and major general laws
Paper 2
Company Law
Covers formation, management, governance, and winding up of companies
Paper 3
Setting up of Business Entities and Closure
Steps to start different business types and their legal closure processes
Paper 4
Tax Laws
Includes Direct Taxes (Income Tax) and Indirect Taxes (GST)
CS Executive Module 2
Below, we’ve mentioned the subjects' overview of the CS Executive Module 2:
CS Executive Module 2 Subject Overview
Paper No.
Subject Name
Details
Paper 5
Corporate and Management Accounting
Covers financial statements, ratios, and cost accounting principles
Paper 6
Securities Laws and Capital Markets
Study laws related to the stock market, SEBI, and investor protection
Paper 7
Economic, Business, and Commercial Laws
Includes contract law, foreign trade law, and laws regulating businesses
Paper 8
Financial and Strategic Management
Focuses on budgeting, capital structure, and strategic planning
These subjects are more practical and useful for students who are confident with numbers or have a commerce background. Picking Module 2 first can be good if students are comfortable with analytical thinking.
CS Executive Module 1 or 2 First, Which Should Students Pick?
Choosing between Module 1 and Module 2 of the CS Executive Programme is an important decision. Many students feel unsure about which one to start with. Both modules are equally important, but depending on the student's background and learning style, one may feel more comfortable than the other.
Choose Module 1 First If:
Below, we’ve mentioned why students should choose Module 1 first:
Reasons Why Students Should Choose Module 1 First
Reason
Explanation
Students new to legal studies
If students haven’t studied law before, Module 1 helps them start from the basics. Papers like Jurisprudence and Company Law explain how the legal system works, making future subjects easier to understand.
Students want to build a strong base for their CS course
Module 1 forms the core of company secretaryship. It sets the foundation for advanced topics in the Professional Programme.
Students plan to give one module at a time
If students are aiming to appear for a single module in their first attempt (either June or December), Module 1 is a natural starting point.
Students are from a non-commerce stream
Students from arts or science backgrounds may find Module 1 more comfortable than Module 2, which contains accounting and finance.
Students want more time for practical papers
By finishing Module 1 first, students give themselves time to get used to the exam pattern before moving to analytical subjects in Module 2.
Choose Module 2 First If:
Below, we’ve mentioned why students should choose Module 2 first:
Reasons Why Students Should Choose Module 2 First
Reason
Explanation
Students are comfortable with numbers and accounting
If subjects like accounting, finance, and management interest students more than legal theory, Module 2 is a better place to start.
Students have studied commerce or finance before
Students from B.Com, BBA, or similar backgrounds often find Module 2 more familiar because they’ve already studied accounting and financial management.
Students find legal theory difficult or less interesting
If students find it hard to remember legal terms or understand lengthy laws, beginning with Module 2 gives them a more practical starting point.
Students want to try the less lengthy module first
Some students feel Module 2 is a little more compact, with subjects that involve calculations and real-world applications. This can make it easier to revise and complete.
Students prefer analytical over theoretical subjects
Papers like Financial and Strategic Management and Corporate Accounting involve problem-solving, which can feel more engaging than reading theory-heavy subjects.
Study Plan Based on New Syllabus
Below, we’ve mentioned a study plan based on the background and weak areas of students:
Sample Study Plan for New Syllabus
Background
Suggested Study Order
Non-Commerce
CS Executive Module 1 or 2 First: Pick Module 1
Commerce
CS Executive Module 1 or 2 First: Start with Module 2 (if comfortable)
Weak in Theory
Start with Module 2
Weak in Accounts
Start with Module 1
There is no strict rule about the perfect study order. The decision to pick CS Executive Module 1 or 2 First depends on what suits students the best. Focus on understanding the subjects, plan their studies with proper revision, and solve practice papers regularly.
Remember that passing the CS Executive is not just about completing the syllabus but building a deep understanding of how companies work.
Start smart, stay consistent, and trust their preparation path. Whether it’s Module 1 or Module 2, both are important and lead them closer to becoming a successful Company Secretary.
Join PW CS Online Courses and build a strong foundation in corporate laws and governance with structured learning and dedicated support.
