CS Executive Syllabus 2024- June Exam Pattern, (All Topics)

CS Executive Syllabus 2024: Are you going to appear in the exam for CS Executive 2024 June session?? Take a look over the complete ICSI CS Executive Syllabus described in the table below.

Also Check: CS Professional Syllabus|| CS Foundation Syllabus

CS Executive Syllabus 2024

To qualify for any exam, candidates must know the syllabus in detail. So here we have provided the subject-wise syllabus of CS Executive.

Paper Subject Name Total Marks
Module-1 Jurisprudence, Interpretation & General Laws
  • Sources of Law
  • Constitution of India
  • Interpretation of Statutes
  • General Clauses Act, 1897
  • Administrative Law
  • Law of Torts
  • Limitation Act, 1963
  • Civil Procedure Code, 1908
  • Indian Penal Code, 1860
  • Criminal Procedure Code, 1973
  • Indian Evidence Act, 1872
  • Special Courts, Tribunals under Companies Act & Other Legislations
  • Arbitration and Conciliation Act, 1996
  • Indian Stamp Act, 1899
  • Registration Act, 1908 & Registration of Documents
  • Right to Information Act, 2005
  • Information Technology Act, 2000
  • Case Laws, Case Studies & Practical Aspects
Company Law Part I: Company Law, Principles &Concepts (50 Marks)
  • Introduction to Company Law
  • Shares and Share Capital
  • Members and Shareholders
  • Debt Instruments
  • Charges
  • Distribution of Profits
  • Corporate Social Responsibility
  • Accounts, Audit and Auditor
  • Transparency and Disclosures
  • An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions.
  • Registers and Records
  • An overview of Corporate Reorganization
  • Introduction to MCA 21 and filing in XBRL
  • Global Trends and Developments in Company Law.

**Case Laws, Case Studies and Practical Aspects

Part II: Company Administration and Meetings – Law and Practices (40 Marks)
  • Board Constitution and its Powers
  • Key Managerial Personnel (KMP’s) and their Remuneration
  • Meetings of Board and its Committees
  • General Meetings
  • Virtual Meetings

**Case Laws, Case Studies and Practical Aspect

Part III: Company Secretary as a Profession (10 Marks)
  • Legal framework governing Company Secretaries
  • Secretarial Standards Board
  • Mega Firms

**Case Laws, Case Studies and Practical Aspects

Setting up of Business Entities and Closure Part I: Setting up of Business (40 Marks)
  • Choice of Business Organization
  • Company
  • Charter documents of Companies
  • Legal status of Registered Companies
  • Limited Liability Partnership
  • Other forms of business organizations
  • Institutions Not For Profit &NGOs
  • Financial Services Organization
  • Start-ups
  • Joint Ventures; Special Purpose Vehicles
  • Setting up of Business outside India
  • Conversion of existing business entity
Part II: Registration; Licenses & Compliances (35 Marks)
  • Various Initial Registrations and Licenses
  • Maintenance of Registers and Records
  • Insolvency Resolution process; Liquidation and Winding-up
  • Identifying laws applicable to various Industries and their initial compliances
  • Intellectual Property laws (Provisions applicable for setting up of business)
  • Compliances under Labour Laws (Provisions applicable for setting up of business)
  • Compliances relating to Environmental laws (Provisions applicable for setting up of business)
Part III :Insolvency; Winding up& Closure of Business (25 Marks)
  • Dormant Company
  • Strike off and restoration of name of the company and LLP
Tax Laws Part I: Direct Taxes (50 marks)
  • Direct Taxes at a Glance
  • Basic concepts of Income Tax
  • Incomes which do not form part of Total Income
  • Computation of Income under Various Heads
  • Clubbing provisions and Set Off and / or Carry Forward of Losses
  • Deductions from Gross Total Income & Rebate and Relief
  • Computation of Total Income and Tax Liability of various entities
  • Classification and Tax Incidence on Companies
  • Procedural Compliance
  • Assessment, Appeals & Revision

**Case Laws, Case Studies & Practical Aspects

Part II: Indirect Taxes (50 marks) Goods and Service Tax:

  • Concept of Indirect Taxes at a glance
  • Basics of Goods and Services Tax ‘GST’
  • Concept of Time, Value & Place of Taxable Supply
  • Input Tax Credit & Computation of GST Liability- Overview
  • Procedural Compliance under GST
  • Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service tax (UTGST) and GST Compensation to States.

Customs Act:

  • Overview of Customs Act

** Case Laws, Case Studies & Practical Aspects.

Module-2 Corporate & Management Accounting Part I: Corporate Accounting (60 marks)
  • Introduction to Financial Accounting.
  • Introduction to Corporate Accounting
  • Accounting for Share Capital
  • Accounting for Debentures
  • Related Aspects of Company Accounts
  • Financial Statements Interpretation
  • Consolidation of Accounts as per Companies Act, 2013
  • Corporate Financial Reporting
  • Cash Flow Statements
  • Accounting Standards (AS)
  • National and International Accounting Authorities.
  • Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India

**Case Studies & Practical Aspects

Part II: Management Accounting and Valuation (40 marks)
  • An Overview of Cost
  • Cost Accounting Records & Cost Audit under Companies Act, 2013
  • Budget, Budgeting and Budgetary Control
  • Ratio Analysis
  • Management Reporting (Management Information Systems)
  • Decision Making Tools
  • Valuation Principles & Framework
  • Valuation of Shares, Business and Intangible Assets
  • Accounting for Share based payments (IndAS 102)
  • Business and Intangible Assets
  • Methods of Valuation

** Case Studies & Practical Aspects

Securities Laws & Capital Markets Part I: Securities Laws (70 Marks)
  • Securities Contracts (Regulations) Act 1956
  • Securities and Exchange Board of India Act, 1992
  • Depositories Act, 1996
  • An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.
  • SEBI (Buyback of Securities) Regulations, 1998.
  • SEBI (Delisting of Equity Shares) Regulations, 2009.
  • An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.
  • An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002.
  • SEBI (Prohibition of Insider Trading) Regulations, 2015
  • Mutual Funds
  • Collective Investment Schemes
  • SEBI (Ombudsman) Regulations, 2003

** Case Laws, Case Studies & Practical Aspects

Part II: Capital Market & Intermediaries (30 Marks)
  • Structure of Capital Market:
  1. Primary Market
  2. Secondary Market
  • Securities Market Intermediaries

** Case Laws, Case Studies & Practical Aspects

Economic, Business and Commercial Laws Part I: Foreign Exchange Management &NBFCs (40 Marks)
  • Reserve Bank of India Act, 1934
  • Foreign Exchange Management Act, 1999
  • Foreign Exchange Transactions & Compliances
  • Foreign Contribution (Regulation) Act, 2010
  • Foreign Direct Investments – Regulations & FDI Policy
  • Overseas Direct Investment: ODI Policy, foreign currency remittances.
  • Liberalized Remittance Scheme
  • External Commercial Borrowings (ECB)
  • Foreign Trade Policy & Procedure
  • Non Banking Finance Companies(NBFCs)
  • Special Economic Zones Act, 2005

** Case Laws, Case Studies & Practical Aspects

Part II: Competition Law (25 Marks)
  • Competition Act, 2002

**Case Laws, Case Studies & Practical Aspects

Part III: Business & Commercial Laws (35 Marks)
  • Consumer Protection:
  1. Consumer Protection Act, 1986
  2. Essential Commodities Act, 1955
  3. Legal Metrology Act, 2009
  • Property Law:
  1. Transfer of Property Act, 1882
  2. Real Estate (Regulation and Development) Act, 2016
  • Anti-Corruption Laws:
  1. Benami Transaction Prohibitions (Act)
  2. Prevention of Money Laundering
  • Business Laws:
  1. Indian Contracts Act, 1872
  2. Specific Relief Act, 1963
  3. Sale of Goods Act, 1930
  4. Partnership Act, 1932
  5. Negotiable Instrument Act, 1881

** Case Laws, Case Studies & Practical Aspects

Financial and Strategic Management Part I:Financial Management (60 marks)
  • Nature and Scope of Financial Management
  • Capital Budgeting
  • Capital Structure
  • Sources of raising long-term finance and Cost of Capital
  • Project Finance
  • Dividend Policy
  • Working Capital
  • Security Analysis
  • Portfolio Management
Part II: Strategic Management (40 Marks)
  • Introduction to Management
  • Introduction to Strategic Management
  • Business Policy and Formulation of Functional Strategy
  • Strategic Analysis and Planning
  • Strategic Implementation and Control
  • Analysing Strategic Edge

 ICSI CS Foundation Exam Pattern 2024

To make a better effort in the examination. It gives you information such as mode of examination, medium of paper, time duration, marking scheme, total no of questions and marks of each question etc.

Mode of Examination Pen-Paper based
Type of Questions Descriptive type (Theoretical & Practical)
Paper Language Hindi & English
Total Time 3 hrs (For each paper)
Total Marks 100 (for each paper)
No of Questions 100 (Each paper)
Marking Scheme 0.25 for each wrong attempt

Still you have any queries regarding the ICSI CS Executive June 2024 Syllabus & Exam Pattern, then you can ask us by writing the message in the comment box below. Our team will reply to you as soon as possible.

CS Executive Syllabus 2024: Official Website

One Response

  1. kirtika Nathwani Nov 8, 2022

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