
CS Executive Syllabus 2026: The Institute of Company Secretaries of India (ICSI) releases the paper-wise CS Executive syllabus online for each session. The June 2024 session was the last exam under the 2017 syllabus. Candidates planning to appear for the CS Executive June 2026 exam should switch to the new 2022 syllabus and check the paper-wise exemption details. The new syllabus includes 7 papers. Refer to the article below for complete details. To learn the full ICSI CS Executive Syllabus under the New Syllabus and the Old Syllabus 2017, read this article in its entirety.
ICSI has published the updated CS Executive syllabus on its website. The syllabus outlines the objectives, detailed content, topics, and subtopics for each paper of the CS Executive Exam 2026. Candidates can refer to the table below to review the complete syllabus and plan their preparation effectively.
Check the table below for a quick overview of the CS Executive Syllabus 2026.
| CS Executive Syllabus 2026 Overview | |
| Particulars | Details |
| Full Exam Name | CS Executive Exam |
| Conducting Body | Institute of Company Secretaries of India |
| Frequency of Conduct | 2 times a year |
| Exam Level | National Level Exam |
| Languages | English |
| Mode of Application | Online |
| Application Fee (General) | 2000 Rs [Online] |
| Mode of Exam | Offline |
| Exam Duration | 3 Hours |
| Official Website | icsi.edu |
Candidates can check the CS Executive Syllabus for the June 2026 session from the official ICSI website, icsi.edu. The official syllabus clearly lists all topics and subtopics included in the CS Executive exam. Before starting preparation, candidates should carefully review the syllabus to understand what needs to be covered.
| CS Executive Syllabus 2026 Module I | ||
| Old Syllabus | New Syllabus | Marks |
| Tax Laws & Practice | Tax Laws | 100 |
| Company Law | Jurisprudence, Interpretation & General Laws | 100 |
| Cost & Management Accounting | Company Law | 100 |
| Economic & Commercial Laws | Setting up of Business Entities and Closure | 100 |
| CS Executive Syllabus 2026 Module II | ||
| Old Syllabus | New Syllabus | Marks |
| Company Accountants and Auditing Practices | Corporate & Management Accounting | 100 |
| Industrial, Labor and General Laws | Economic, Business and Commercial Laws | 100 |
| Financial and Strategic Management | Financial and Strategic Management | 100 |
| Capital Markets and Securities Laws | Securities Laws & Capital Markets | 100 |
Check the below table for Updated ICSI CS Executive New Syllabus (2022):
| ICSI CS Executive New Syllabus | |||
| Paper No. | Group 1 | Paper No | Group 2 |
| 1. | Jurisprudence, Interpretation & General Laws (100 Marks) | 5. | Capital Market & Securities Laws Part I – Capital Market (40 Marks) Part II – Securities Laws (60 Marks) |
| 2. | Company Law & Practice Part I – Company Law – Principles and Concepts (60 Marks) Part II – Company Administration & Meetings (40 Marks) | 6. | Economic, Commercial and Intellectual Property Laws Part I – Economic & Commercial Laws (60 Marks) Part II – Intellectual Property Laws (40 Marks) |
| 3. | Setting Up of Business, Industrial & Labour Laws Part I – Setting Up of Business (60 Marks) Part II – Industrial & Labour Laws (40 Marks) | 7. | Tax Laws & Practice Part I - Direct Tax (60 Marks) Part II - Indirect Tax (40 Marks) |
| 4. | Corporate Accounting and Financial Management Part I – Corporate Accounting (60 Marks) Part II – Financial Management (40 Marks) | ||
| ICSI CS Executive New Syllabus (2022) Paper-Wise | |
|---|---|
| Module 1- Paper 1- Jurisprudence, Interpretation and General Laws (Max Marks 100) | |
| Sources of Law | Law relating to Specific Relief |
| Constitution of India | Law relating to Arbitration, Mediation and Conciliation |
| Interpretation of Statutes | Indian Stamp Law |
| Administrative Laws | Law relating to Registration of Documents |
| Law of Torts | Right to Information Law |
| Law relating to Civil Procedure | Law relating to Information Technology |
| Laws relating to Crime and its Procedure | Contract Law |
| Criminal Procedure Code, 1973 | Law relating to Sale of Goods |
| Law relating to Evidence | Law relating to Negotiable Instruments |
| Law relating to Limitation | |
| Module 1- Paper 2 Company Law (Max Marks 100) | |
| Part 1 Company Law–Principles & Concepts | |
| Introduction to Company Law | Distribution of Profits |
| Shares and Share Capital-Concepts | Dormant Company |
| Charges | Memorandum and Articles of Association and its Alteration |
| Compromise, Arrangement and Amalgamations-Concepts | Debt Instruments-Concepts |
| Legal Status and Types of Registered Companies | Accounts and Auditors |
| Members and Shareholder | Inspection, Inquiry and Investigation |
| Part 2 Company Administration and Meetings | |
| General Meetings | Corporate Social Responsibility-Concepts |
| Meetings of Board and its Committees | Board Composition and Powers of the Board |
| Key Managerial Personnel (KMP’s) and their Remuneration | Annual Report-Concepts |
| Directors | |
| Module 1- Paper 3 Setting up of Business Entities and Closure (Max Marks 100) | |
| Part 1 Setting up of Business | |
| Selection of Business Organization | Financial Services Organization |
| Startups and its Registration | Setting up of Business outside India and Issue Relating Thereto |
| Non-Corporate Entities | Limited Liability Partnership |
| Setting up of Branch Office/ Liaison Office/ Wholly owned Subsidiary by Foreign Company | Conversion of Business Entities |
| Various Initial Registrations and Licenses | Business Collaborations |
| 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 |
| Micro, Small and Medium Enterprises | |
| Part 2 Industrial and Labour Laws | |
| Constitution and Labour Laws | Law of wages |
| Law of Industrial Relations | Law of Welfare & Working Condition |
| Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 | Social Security Legislations |
| Evaluation of Labour Legislation and need of Labour Code | |
| Module 1- Paper 4 - Corporate Accounting and Financial Management (100 marks) | |
| Part 1 Corporate Accounting | |
| Introduction to Accounting | Accounting for Debentures |
| Accounting for Share Capital | Financial Statement Analysis |
| Consolidation of Accounts | Related Aspects of Company Accounts |
| Forecasting Financial Statements | Cash Flows |
| Introduction to Corporate Accounting | |
| Part 2 Financial Management | |
| Introduction | Security Analysis |
| Cost of Capital | Capital Budgeting |
| Working Capital Management | Dividend Decisions |
| Time Value of Money | Operational Approach to Financial Decision |
| Capital Structure | |
| Module 2 Paper 5 - Capital market and securities law | |
| Part 1 Capital Market | |
| Basics of Capital Market | Laws Governing to Depositories and Depository Participants |
| Securities and Exchange Board of India | Securities Contracts (Regulations) Act 1956 |
| International Financial Services Centres Authority (IFSCA) | Securities Market Intermediaries |
| Secondary Market in India | |
| Part 2 Securities Law | |
| Issue of Securities – Concepts | Mutual Funds |
| Acquisition of Shares and Takeovers – Concepts | Listing Obligations and Disclosure Requirements |
| Delisting and Buyback of Securities – Concepts | Prohibition of Fraudulent and Unfair Trade Practices Relating to Securities Market |
| Issue and Listing of Non-Convertible Securities | Collective Investment Schemes |
| Prohibition of Insider Trading | |
| Module 2 - Paper - 6 - Economic, commercial and intellectual property laws | |
| Part 1 Economic & Commercial Laws | |
| Law relating Foreign Exchange Management | Prevention of Money Laundering |
| External Commercial Borrowings (ECB) | Competition Law |
| Law relating to Foreign Contribution Regulation | Real Estate Regulation and Development Law |
| Law relating to Benami Transactions & Prohibition | Overseas Direct Investment |
| Legal Metrology | Law relating to Special Economic Zones |
| Foreign Direct Investments – Regulations & Policy | Law relating to Fugitive Economic Offenders |
| Foreign Trade Policy & Procedure | Law relating to Consumer Protection |
| Part 2 Intellectual Property Laws | |
| Law relating to Patents | Law relating to Trade Marks |
| Law relating to Geographical Indications of Goods | Law relating to Industrial Designs |
| Law relating to Copyright | |
| Module 2 - Paper 7 - Tax Laws and Practice (100 marks) | |
| Part 1 Direct Tax | |
| Direct Tax at a Glance | Income from Other Sources |
| Income under the Head Salary | Computation of Total Income and Tax Liability of various entities |
| Capital Gains | Incomes which do not form part of Total Income |
| Deductions | Profits and Gains from Business and Profession |
| Procedural Compliance | Clubbing provisions and Set Off and / or Carry Forward of Losses |
| Basic Concept of Income Tax | Classification and Tax Incidence on Companies |
| Income under the Head House Property | |
| Part 2 Indirect Tax (GST & Customs) | |
| Concept of Indirect Taxes at a Glance | Input Tax Credit & Computation of GST Liability |
| Time, Value & Place of Supply | Levy and Collection of GST |
| Overview of Customs Act | Procedural Compliance under GST |
| Basics of Goods and Services Tax ‘GST’ | |
| ICSI CS Executive Syllabus Paper-Wise Exemption | |
|---|---|
|
Module 1 |
|
| Jurisprudence, Interpretation & General Laws | Group 1, Paper 1 - Jurisprudence, Interpretation & General Laws |
| Company Law | Group 1, Paper 2 - Company Law & Practice |
| Setting up of Business Entities and Closure | Group 1, Paper 3 - Setting up of Business, Industrial & Labour Laws |
| Tax Laws | Group 2, Paper 7 - Tax Laws & Practice |
|
Module 2 |
|
| Corporate and Management Accounting | Group 1, Paper 4 - Corporate Accounting and Financial Management |
| Securities Laws & Capital Markets | Group 2, Paper 5 - Capital Market & Securities Laws |
| Economic, Business and Commercial Laws | Group 2, Paper 6 - Economic, Commercial and Intellectual Property Laws |
| Financial and Strategic Management | Group 1, Paper 4 - Corporate Accounting and Financial Management |
Check the below table for CS Executive Exam Pattern 2026:
| CS Executive Exam Pattern (2022 Syllabus) | ||||
|---|---|---|---|---|
| Group | Paper no. | Paper Type | Papers | Marks |
| Group 1 | 1 | 20% Objective and 80% descriptive | Jurisprudence, Interpretation & General Laws |
100 Marks |
| 2 | Company Law & Practice Part I – Company Law – Principles and Concepts (60 marks) Part II - Company Administration and Meetings (40 marks) |
100 Marks |
||
| 3 | Setting Up of Business, Industrial & Labour Laws Part I – Setting Up of Business (60 Marks) Part II – Industrial & Labour Laws (40 Marks) |
100 Marks |
||
| 4 | 100% descriptive | Corporate Accounting and Financial Management Part I – Corporate Accounting (60 Marks) Part II – Financial Management (40 Marks) |
100 Marks |
|
| Group 2 | 5 | 20% Objective and 80% descriptive | Capital Market & Securities Laws Part I – Capital Market (40 Marks) Part II – Securities Laws (60 Marks) |
100 Marks |
| 6 | Economic, Commercial and Intellectual Property Laws Part I – Economic & Commercial Laws (60 Marks) Part II – Intellectual Property Laws (40 Marks) |
100 Marks |
||
| 7 | Tax Laws & Practice Part I - Direct Tax (60 Marks) Part II - Indirect Tax (40 Marks) |
100 Marks |
||
When it comes to studying for the CS Executive Exam in June 2026, it's important to have a good plan. Here are some expert tips to help you prepare for the CS Executive Syllabus 2026: