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CS Course Syllabus & Subjects 2025
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The CS syllabus and subjects vary for different levels of the Company Secretary course. Some popular CS subjects include Jurisprudence, Company Law, Intellectual Property Law, Tax Laws, Strategic Management and Corporate Finance, etc.
CS Syllabus CS Subjects Overview
The CS syllabus involves core subjects such as business environment and law, business economics, jurisprudence interpretation and general laws, corporate and management accounting, company law, financial and strategic management and elective subjects such as banking laws and practice, insurance laws and practice, direct tax laws and practice, forensic audit, labour laws and practice etc.
There are three stages of the CS course, where each level has both core and elective subjects, which may vary according to the specialisation chosen. The CS course includes Foundation, Executive and Professional programmes. The students can enter the Executive programme directly if they are graduates (excluding fine arts) or have completed the ICSI Foundation Programme or the final levels of ICMAI or ICAI. The Professional programme delves into advanced CS subjects such as governance, risk management, compliance and corporate restructuring.
ICSI may change or update the CS syllabus depending on the requirements of the industry and suggestions of investment professionals. Students are notified regarding all changes and recent practice analysis methods in the CS syllabus in advance on the official website. The ICSI CS new syllabus was last released in 2023 on the official website and since then, this syllabus is being followed.
Table of Contents
CS Syllabus and Subjects Highlights
To get an understanding of the CS syllabus and subjects 2025, you have to check the highlights provided here.
| Particulars | Details |
|---|---|
| Course Name | Company Secretary or CS |
| Course Duration | 3 years and 11 months |
| Total No. of Levels | 3 (Foundation, Executive and Professional) |
| Number of CS Subjects in each Level | Foundation: 4 subjects CS Executive: 8 subjects CS Professional: 8 + 1 elective = 9 subjects |
| Exam Type | Course-level based and Entrance exam based (for CSEET only) |
| CSEET Subjects |
|
| CS Executive Subjects |
|
| CS Professional Subjects |
|
| CS Optional Subjects |
|
CS Level Wise Syllabus Overview
The CS course comprises three stages: CS Foundation Programme, CS Executive Programme and CS Professional Programme. There are these three stages that candidates must undergo to complete the CS course, however, candidates who have completed their graduation in a relevant stream have to undergo two stages. They can leave the CS Foundation stage in that scenario and directly begin with the CS Executive stage, followed by the CS Professional stage.
CS Foundation or CSEET: There are 4 papers in the CS Foundation Programme. Anybody with basic 10+2 knowledge can crack the very first stage. The time duration is 8 months (replaced by CSEET examination in 2020).
CS Executive: There are 8 papers divided into 2 modules in the CS Executive programme. It provides an advanced level understanding of CS concepts. The time duration is 9 months for the CS Executive Programme.
CS Professional: There are 9 papers divided into 3 modules in the CS Professional programme. It can only be pursued after completing CS Executive. The time duration for CS Executive is 15 months.
New CS Level Wise Syllabus
ICSI changed the CS syllabus across all levels in 2023. Only CS Stage 1 has completely changed. In the CS 2 & 3 stages, the topics are mostly the same, only the weightage and order have changed. Details of the CS syllabus are as follows.
New CS Syllabus for CSEET
The new CS syllabus for CSEET with subjects is tabulated below.
CS Foundation Syllabus | |
|---|---|
| Business Communication | Legal Aptitude, Logical Reasoning & Quantitative Aptitude |
| Economic and Business Environment Part A - Economics | Economic and Business Environment Part B – Business Environment |
| Current Affairs, Presentation and Communication Skills Part A – Current Affairs | Current Affairs, Presentation and Communication Skills Part B – Presentation and Communication Skills (Viva Voce) |
New CS Syllabus for Executive Programme
The new CS syllabus for the Executive Programme with subjects is tabulated below.
CS Executive Syllabus - Group 1 | |
|---|---|
| Paper Number | Subjects |
| Paper 1 | Jurisprudence, Interpretation, and General Laws |
| Paper 2 | Company Law and Practice (Part 1: Company Law–Principles & Concepts) (Part 2: Company Administration and Meetings) |
| Paper 3 | Setting Up of Business, Industrial, and Labour Laws (Part 1: Setting up of Business) (Part 2: Industrial and Labour Laws) |
| Paper 4 | Corporate Accounting and Financial Management (Part 1: Corporate Accounting) (Part 2: Financial Management) |
CS Executive Syllabus - Group 2 | |
| Paper 5 | Capital Market and Securities Law (Part 1: Capital Market) (Part 2: Securities Laws) |
| Paper 6 | Economic, Commercial and Intellectual Property Law (Part 1: Economic & Commercial Laws) (Part 2: Intellectual Property Laws) |
| Paper 7 | Tax Laws and Practice (Part 1: Direct Tax) (Part 2: Indirect Tax - GST & Customs) |
New CS Syllabus for Professional Programme
The new CS Syllabus for the Professional programme with subjects are provided in the table below:
CS Professional Syllabus - Group 1 | |
|---|---|
| Paper Number | Subjects |
| Paper 1 | Environmental, Social and Governance (ESG): Principles & Practice (Part 1: Governance and Sustainability) (Part 2: Risk Management) (Part 3: Environment & Sustainability Reporting) |
| Paper 2 | Drafting, Pleadings and Appearances (Part 1: Drafting and Conveyancing) (Part 2: Pleadings and Appearances) |
| Paper 3 | Compliance Management, Audit & Due Diligence (Part 1: Compliance Management) (Part 2: Audit & Due Diligence) |
| Paper 4 | Elective 1 (Select one Paper out of 4 Elective Papers) |
CS Professional Syllabus - Group 2 | |
| Paper 5 | Strategic Management & Corporate Finance (Part 1: Strategic Management) (Part 2: Corporate Finance) |
| Paper 6 | Corporate Restructuring, Valuation and Insolvency (Part 1: Corporate Restructuring) (Part 2: Valuation) (Part 3: Insolvency, Liquidation & Winding up) |
| CS Professional Syllabus - Elective Papers | |
| 4.1 | CSR & Social Governance (Part 1: Corporate Social Responsibility) (Part 2: Social Governance) |
| 4.2 | Internal and Forensic Audit (Part 1: Internal Audit) (Part 2: Forensic Audit) |
| 4.3 | Intellectual Property Rights: Law & Practice |
| 4.4 | Artificial Intelligence, Data Analytics and Cyber Security: Laws & Practice |
| 7.1 | Arbitration, Mediation & Conciliation (Part 1: Arbitration & Conciliation) (Part 2: Mediation) |
| 7.2 | Goods and Services Tax (GST) & Corporate Tax Planning (Part 1: Goods and Services Tax or GST) (Part 2: Corporate Tax Planning) |
| 7.3 | Labour Laws & Practice |
| 7.4 | Banking & Insurance: Laws & Practice (Part 1: Banking Laws) (Part 2: Insurance Laws) |
| 7.5 | Insolvency and Bankruptcy: Law & Practice |
CS Core Subjects
The core CS subjects vary for each level of the course. Offered by the Institute of Company Secretaries of India (ICSI), CS structured into three levels: Foundation, Executive, and Professional. Each level builds upon the previous one, providing students with comprehensive knowledge in corporate governance, law, and management. The core CS subjects have been discussed here.
CS Core Syllabus and Subjects
Find below the CS core syllabus and subjects with their description:
| Core Subjects | Description |
|---|---|
| Business Environment & Law | Aims to orient students about different forms of organisation and their functions, business environment and strategies. Along with that also gives exposure to the elements of business laws. The major topics included are business environment, introduction to law and elements of company law, elements of the Information Technology Act, role of CS- duties, responsibilities and areas of practice, emerging trends in business and business functions. |
| Business Economics | Subject familiarise students with the basic concepts and theories of economics, mathematics and elementary statistics. The topics covered are market analysis, basic elements of money and banking, Indian economy, descriptive statistics, theory of consumer behaviour, production and cost, mathematics of finance in elementary probability. |
| Jurisprudence, Interpretation and General Laws | This subject aims to provide students with an understanding and working knowledge of the sources of law, the constitution, legislative environment, and interpretation of general laws and statutes. The topics covered are the constitution of India, administrative laws and law of torts, acts and codes introduced by the Indian constitution, statutes analysis and origin of law. |
| Corporate Management & Management Accounting | This subject provides knowledge and understanding of the principles, concepts and practices in corporate accounting to develop skills for decision making and to acquire knowledge of the principles and methods of valuation. The topics included are accounting for share capital and debentures, financial statement interpretation, national and international accounting authorities, management accounting and valuation, and introduction to financial and corporate accounting. |
| Company Law | Company Law as a subject aims to familiarise students with various provisions of the Companies Act; its schedules, rules, notifications, circulars, including case laws in secretarial practice and secretarial standards. The topics covered are company law: principles and concepts, debt instruments transparency and disclosures, company administration and meetings- law and practice, and the company secretary as a profession. |
| Governance, Risk Management, Compliance & Ethics | The objective of the subject is to help students develop skills that will provide a thorough knowledge and deep insight into the corporate governance framework and the spectrum of risks faced by businesses. Studying the subject will also aid them in devising and implementing adequate and effective systems to ensure compliance with all applicable laws in the company's ethics. The topics covered are governance conceptual framework, processes and rights, risk management, compliance management and internal control, ethics and sustainability. |
| Financial & Strategic Management | The subject provides knowledge of the practical aspects of financial management and helps students to acquire multidimensional skills to comprehend the process of strategy formulation. The topics taught under this subject are capital budgeting and capital structure, nature and scope of financial management, project finance, dividend policy and working capital, security analysis and portfolio management, introduction to strategic management, business policy and formulation of functional strategy, and analysing strategic edge. |
| Drafting, Pleading & Appearances | This subject has an objective to provide information regarding documentation, advocacy techniques and drafting. The topics taught under this subject are secretarial practices and drafting, judicial and administrative framework, drafting and conveyancing relating to various deeds and agreements, pleadings in the art of writing opinions, appearances and the art of advocacy. |
CS Course Subjects
In the table below, we have provided the CS course syllabus and subject lists that contain all the major topics taught in the Company Secretary course along with other related important topics:
| CS Subjects | Topics Covered |
|---|---|
| Business Environment |
|
| Business Law |
|
| Business Economics |
|
| Business Management, Ethics & Entrepreneurship |
|
| Fundamentals of Accounting |
|
| Fundamentals of Auditing |
|
| Jurisprudence, Interpretation and General Laws |
|
| Company Law |
|
| Setting up of Business Entities & Closure |
|
| Tax Laws |
|
| Corporate & Management Accounting |
|
| Securities Laws & Capital Markets |
|
| Resolution of Corporate Disputes, Non-Compliances & Remedies |
|
| Governance, Risk Management, Compliance and Ethics |
|
| Drafting, Pleadings & Appearances |
|
| Insurance Laws & Practice |
|
| Forensic Audit |
|
| Banking Laws & Practice |
|
CS Optional Subjects
The CS course has a lot of elective subjects where students have to choose only one elective. Find below the CS optional subjects and their objective:
| CS Optional Subjects | Description |
|---|---|
| Direct Tax Laws & Practice | Provides advanced knowledge regarding the practical application of direct tax practices and their laws. |
| Insurance Laws & Practice | Has an objective to impart knowledge on insurance-related concepts among students to help broaden professional opportunities in the specific arena. |
| Banking Laws & Practice | Aims to develop a robust knowledge base about significant aspects of the banking sector among those students who wish to pursue a career in the same. |
| Labour Laws & Practice | The objective of the subject is to help students acquire understanding, expert knowledge and application of labour laws. |
| Forensic Audit | Forensic audit is a subject to understand and analyse the concept of corporate fraud and forensic audit in the contemporary world, along with legal mechanisms to counter fraud. |
| Intellectual Property Rights: Laws and Practices | The main aim is to learn, understand and interpret the Laws and Relations relating to Intellectual Property Rights in India, along with International practices. |
| Insolvency – Law and Practice | Focusing on acquiring knowledge of the legal, procedural and practical aspects of Insolvency and its solution. |
CS Syllabus Important Books
The important books for CS syllabus should be followed by the students to understand the basics of the exam. You are advised to follow the latest edition of books that have the current CS syllabus and subjects in detail.
| CS Subject | Name of the Book | Author |
|---|---|---|
| Business Environment & Law | A Manual of Mercantile Laws | M.C. Shukla |
| Business Management, Ethics & Entrepreneurship | Management Theory & Practice | NC. Jain Saakshi |
| General Laws | Taxmann's CRACKER for Jurisprudence, Interpretation and General Laws | N.S.Zad |
| Business Economics | Micro-Economic Theory | H.L. Bhatia |
| Fundamentals of Accounting and Auditing | Essentials of Financial Accounting | Ashish K. Bhattacharya |
| Company Law | Company Law | Avatar Singh |
| Tax Laws & Practice | Tax Laws & Practice for CS Executive Programme | Sangeet Kedia |
| Company Accounts & Auditing Practices | Taxmann Company Accounts & Auditing | NS. Zad |
CS Course Structure
There are four papers in the CS Foundation Programme; now known as CS Executive Entrance Test or CSEET with 8 papers in the CS Executive Programme divided into two Modules and 9 papers divided into 3 Modules in the CS Professional Programme. Candidates from a non-graduation background, i.e., being only a 10+2 pass, must clear all three programmes. In contrast, candidates with a graduation degree in any discipline other than Fine Arts, are required to clear the Executive & Professional Programme to complete the course.
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