Company Secretary (CS) Exam New Syllabus
- Exam|CS|
- 4 Min Read
- By Taxmann
- |
- Last Updated on 26 December, 2023
ICSI New Syllabus 2022
Company Secretary (CS) is one of the most respected, prestigious and in-demand professional qualifications in the country governed by the Institute of Company Secretaries of India (ICSI). The course is for the aspirants who wish to become Company Secretaries aiding in filing, registering, presenting, verifying or attesting any documents on behalf of the companies. Recently, ICSI has approved the New Syllabus for CS course applicable from the year 2023. The details of new syllabus in comparison with the existing syllabus are as provided.
Number of Papers
The proposed scheme consists of all the levels as in the present scheme viz. CSEET, Executive Programmeand Professional Programme; however in the new scheme, following changes have been made in the number of papers where some papers have been merged and some removed.
CS Level | Proposed Changes in Papers |
CSEET
(4 papers) |
Viva Voce of 15 minutes on “Presentation & Communication Skills” of old syllabus has been removed and Quantitative Aptitude has been added in Part 2: Legal Aptitude and Logical Reasoning. |
Executive Programme
(7 papers) |
Paper 5 Corporate & Management Accounting and Paper 8 Financial and Strategic Management of old syllabus have been clubbed into a single subject named Corporate Accounting and Financial Management making the total number of subjects to 7 in this level.
In the old syllabus, 3 out of 8 papers involved objective-type questions. Now, in the new syllabus, all papers except Paper 4 Corporate Accounting and Financial Management involve 20% case-based objective-type questions and 80% descriptive questions. |
Professional Programme
(7 papers) |
Paper 2 Advanced Tax Laws and Paper 8 Multi-disciplinary Case Studies have been removed and in place of 1 elective paper, 2 elective papers have been introduced with new subjects like Internal and Forensic Audit, CSR & Social governance, Artificial Intelligence, Data Analytics and Cyber Security – Laws & Practice, Arbitration, Mediation & Conciliation.
Hence, there are now total 7 subjects in this programme also. Further, there are only 2 groups in the new syllabus instead of 3 groups as in the old syllabus. |
Course Subjects – Old Syllabus vs. New Syllabus
The subjects/ papers at each level of CS Course in the old syllabus and equivalent change in new syllabus is presented below:
CSEET | |||
Old Syllabus | New Syllabus | ||
Subjects | Manner of exam | Subjects | Manner of exam |
Part 1 : Business Communication | MCQ based | Part 1: Business Communication | MCQ based |
Part 2 : Legal Aptitude, Logical Reasoning | Part 2: Legal Aptitude, Logical Reasoning and Quantitative Aptitude | ||
Part 3: Economic and Business Environment | Part 3: Economic and Business Environment | ||
Part 4: Current Affairs | Part 4 : Current Affairs | ||
Viva voce on Presentation & Communication Skills | – |
Executive Programme |
|||
Old Syllabus |
New Syllabus |
||
Subjects | Manner of exam | Subjects | Manner of exam |
Module – I | Group – 1 | ||
Paper 1 : Jurisprudence, Interpretation and General Laws | Subjective | Paper 1: Jurisprudence, Interpretation & General Laws | 20% objective and 80% subjective |
Paper 2 : Company Law | Subjective | Paper 2: Company Law & Practice | |
Paper 3 : Setting up of Business Entities and Closure | Subjective | Paper 3: Setting Up of Business, Industrial &
Labour Laws |
|
Paper 4: Tax Laws
(Equivalent to Paper 7 of New Syllabus) |
Objective | Paper 4: Corporate Accounting and
Financial Management |
100% descriptive |
Module – II | Group – 2 | ||
Paper 5: Corporate & Management Accounting
(Equivalent to Paper 4 of New Syllabus) |
Objective | Paper 5: Capital Market & Securities Laws | 20% objective and 80% subjective
|
Paper 6: Securities Laws & Capital Markets
(Equivalent to Paper 5 of New Syllabus) |
Subjective | Paper 6: Economic, Commercial and Intellectual
Property Laws |
|
Paper 7: Economic, Business and Commercial Laws
(Equivalent to Paper 6 of New Syllabus) |
Subjective | Paper 7: Tax Laws & Practice
|
|
Paper 8: Financial and Strategic Management
(Clubbed with Paper 4) |
Objective | – |
Professional Programme | |
Old Syllabus – Subjects | New Syllabus – Subjects |
Module – I | Group – 1 |
Paper 1: Governance, Risk Management, Compliances and Ethics
|
Paper 1: Environmental, Social and
Governance (ESG) – Principles & Practice Part I – Governance and Sustainability (65 Marks) Part II – Risk Management (20 Marks) Part III- Environment & Sustainability Reporting (15 Marks) |
Paper 2: Advanced Tax Laws
(Clubbed in Paper 7: Elective 2 of New Syllabus) |
Paper 2: Drafting, Pleadings and
Appearances Part I – Drafting and Conveyancing (70 Marks) Part II – Pleadings and Appearances (30 Marks) |
Paper 3 : Drafting, Pleadings and Appearances
(Equivalent to Paper 2 of New Syllabus) |
Paper 3: Compliance Management, Audit
& Due Diligence Part I – Compliance Management (40 Marks) Part II – Audit & Due Diligence (60 Marks) |
Module – II | Paper 4: Elective (Choose 1 out of 4 papers)
Elective 1: CSR & Social Governance Part I – Corporate Social Responsibility (50 Marks) Part II – Social Governance (50 Marks) Elective 2: Internal and Forensic Audit Part I – Internal Audit (60 Marks) Part II – Forensic Audit (40 Marks) Elective 3: Intellectual Property Rights – Law & Practice Elective 4: Artificial Intelligence, Data Analytics and Cyber Security %9 |
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