| ICSI CS Executive Syllabus New (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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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’ |
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