CS Executive new syllabus

The Institute of Company Secretaries of India offers Company Secretary course, which is considered as one of the leading management professional qualification. There are three stages for this elite course

1. CS Executive Entrance Test -CSEET

2. CS Executive

3. CS Professional

Details about CSEET is already explained via different articles earlier in this site. So we will discuss about CS Executive in this Article.

Syllabus for CS Executive programme

Module-1 Paper-1 Jurisprudence, Interpretation and General Laws

1. Sources of Law

2. Constitution of India

3. Interpretation of Statutes

4. General Clauses Act, 1897

5. Administrative Law

6. Law of Torts

7. Limitation Act, 1963

8. Civil Procedure Code, 1908

9. Indian Penal Code, 1860

10. Criminal Procedure Code, 1973

11. Indian Evidence Act, 1872

12. Special Courts, Tribunals under Companies Act & Other Legislations

13 Arbitration and Conciliation Act, 1996

14. Indian Stamp Act, 1899

15. Registration Act, 1908: Registration of Documents

16. Right to Information Act, 2005

17. Information Technology Act, 2000

Module-1 Paper-2

COMPANY LAW

PART I: Company Law, Principles & Concepts

1. Introduction to Company Law

2. Shares and Share Capital

3. Members and Shareholders

4. Debt Instruments

5. Charges

6. Distribution of Profits

7. Corporate Social Responsibility

8. Accounts, Audit and Auditors

9. Transparency and Disclosures

10. An overview of Inter-Corporate Loans, Investments, Guarantees and Security,

Related Party Transactions

11. Registers and Records

12. An overview of Corporate Reorganization

13. Introduction to MCA 21 and filing in XBRL

14. Global Trends and Developments in Company Law

Part II: Company Administration and Meetings – Law and Practices

15. Board Constitution and its Powers

16. Directors

17. Key Managerial Personnel (KMP’s) and their Remuneration

18. Meetings of Board and its Committees

19. General Meetings

20. Virtual Meetings

Part III : Company Secretary as a Profession Secretaries

21. Legal framework governing Company Secretary

22. Secretarial Standards Board

23. Mega Firms

Module-1 Paper-3

Setting up of Business Entities and Closure Part – A: Setting up of Business (40 Marks)

1. Choice of Business Organization

2. Types of Companies

3. Part I : Charter Documents of Companies

Part II : Alteration of Charter Documents

4. Legal Status of Registered Company

5. Formation of LLP

6. Different Forms of Business Organizations & its Registration

7. Formation and Registration of NGO’s

8. Financial Services Organization and its Registration Process

9. Startups and its Registration

10. Business Collaborations

11. Setting up of Business outside India and Issues Relating Thereto

12. Conversion of Business Entities

Part B: Registration; Licenses & Compliances (35 Marks)

13. Various Initial Registrations and Licenses

14. Maintenance of Registers and Records

15. Identifying Laws applicable to Various Industries and their Initial Compliances

16. Intellectual Property Laws (Provisions applicable for Setting up of Business)

17. Compliances under Labor Laws (Provisions applicable for Setting up of Business)

18. Compliances relating to Environmental Laws (Provisions applicable for Setting up of Business)

Part C: Insolvency; Winding up & Closure of Business (25 Marks)

19. Dormant Company

20. Strike Off and Restoration of Name of the Company and LLP

21. Corporate Insolvency Resolution Process, Liquidation and Winding Up: An Overview

Module-1 Paper-4

TAX LAWS PART I (DIRECT TAX)

1. Direct taxes – At a glance

2. Basic concept of income tax

3. Incomes which do not form part of total income

4. Computation of income under various heads

5. Clubbing provisions and set off and / or carry forward of losses

6. Deductions from gross total income & rebate and relief

7. Computation of total income and tax liability of various entities

8. Classification and tax incidence on companies

9. Procedural compliance

10. Assessment, appeals & revision

PART II (INDIRECT TAX)

11. Concept of Indirect Taxes at a glance

12. Basics of Goods and Services Tax ‘GST’

13. Concept of Time, Value & Place of Taxable Supply

14. Input Tax Credit & Computation of GST Liability – Overview

15. Procedural Compliance under GST

16. Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service tax (UTGST), and GST Compensation to States

17. Overview of Customs Act

Module-2 Paper-5

Corporate and Management Accounting

Part I : Corporate Accounting

1. Introduction to Financial Accounting

2. Introduction to Corporate Accounting

3. Accounting for Share Capital

4. Accounting for Debentures

5. Related Aspects of Company Accounts

6. Financial Statements Interpretation

7. Consolidation of Accounts as per Companies Act, 2013

8. Corporate Financial Reporting

9. Cash Flow Statements

10. Accounting Standards (AS)

11. National And International Accounting Authorities

12. Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards In India.

Part II : Management Accounting and Valuation

13. An Overview of Cost

14. Cost Accounting Records & Cost Audit Under Companies Act, 2013

15. Budget, Budgeting and Budgetary Control

16. Ratio Analysis

17. Management Reporting (Management Information Systems)

18. Decision-Making Tools

19. Valuation Principles & Framework

20. Valuation of Shares, Business And Intangible Assets

21. Accounting for Share-Based Payments (Ind AS 102)

22. Methods of Valuation

Module-2 Paper-6

Securities Laws and Capital Markets

Part I – Securities Laws

1. Securities Contracts (Regulations) Act, 1956

2. Securities and Exchange Board of India Act, 1992

3. Depositories Act, 1996

4. An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018

5. An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

6. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011

7. SEBI (Buy-Back of Securities) Regulations, 2018

8. SEBI (Delisting of Equity Shares) Regulations, 2009

9. SEBI (Share Based Employee Benefits) Regulations, 2014 – An Overview

10. SEBI (Issue of Sweat Equity) Regulations, 2002 – An Overview

11. SEBI (Prohibition of Insider Trading) Regulations, 2015

12. Mutual Funds

13. Collective Investment Schemes

14. SEBI (Ombudsman) Regulations, 2003

Part II – Capital Market and Intermediaries

15. Structure of Capital Market

16. Securities Market Intermediaries

Module-2 Paper-7

ECONOMIC, BUSINESS AND COMMERCIAL LAWS

Part I – Securities Laws

1. Securities Contracts (Regulations) Act, 1956

2. Securities and Exchange Board of India Act, 1992

3. Depositories Act, 1996

4. An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018

5. An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

6. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011

7. SEBI (Buy-Back of Securities) Regulations, 2018

8. SEBI (Delisting of Equity Shares) Regulations, 2009

9. SEBI (Share Based Employee Benefits) Regulations, 2014 – An Overview

10. SEBI (Issue of Sweat Equity) Regulations, 2002 – An Overview

11. SEBI (Prohibition of Insider Trading) Regulations, 2015

12. Mutual Funds

13. Collective Investment Schemes

14. SEBI (Ombudsman) Regulations, 2003

Part II – Capital Market and Intermediaries

15. Structure of Capital Market

16. Securities Market Intermediaries

Module-2 Paper-7 ECONOMIC, BUSINESS AND COMMERCIAL LAWS

Part I: Foreign Exchange Management and NBFCs

1. Reserve Bank of India Act, 1934

2. Foreign Exchange Management Act, 1999

3. Foreign Exchange Transactions & Compliances

4. Foreign Contribution (Regulation) Act, 2010

5. Foreign Direct Investments – Regulations & FDI Policy

6. Overseas Direct Investment

7. Liberalized Remittance Scheme

8. External Commercial Borrowings (ECB)

9. Foreign Trade Policy & Procedure

10. Non-Banking Finance Companies (NBFCs)

11 Special Economic Zones Act, 2005

Part II : Competition Law

12. Competition Act, 2002

Part III : Business & Commercial Laws

Consumer Protection

13. Consumer Protection Act, 1986:

14. Essential Commodities Act, 1955

15. Legal Metrology Act, 2009

Property Law

16. Transfer of Property Act, 1882

17. Real Estate (Regulation and Development) Act, 2016

Anti-Corruption Laws

18. Benami Transaction Prohibitions (Act)

19. Prevention of Money Laundering

Business Laws

20. Indian Contracts Act, 1872

21. Specific Relief Act, 1963

22. Sale of Goods Act, 1930

23. Partnership Act, 1932

24. Negotiable Instrument Act, 1881

Module-2 Paper 8

FINANCIAL AND STRATEGIC MANAGEMENT Part I: Financial Management

1. Nature, Significance and Scope of Financial Management

2. Capital Budgeting

3. Capital Structure

4. Sources of raising Long term Finance and Cost of Capital

5. Project Finance

6. Dividend Policy

7. Working Capital

8. Security Analysis

9. Portfolio Management

10. Practical Problems and Case Studies

Part II: Strategic Management

11. Introduction to Management

12. Introduction to Strategic Management

13. Business Policy and Formulation of Functional Strategy

14. Strategic Analysis and Planning

15. Strategic Implementation and Control

16. Analyzing Strategic Edge