Company Secretary (CS) Exam New Syllabus

  • Exam|CS|
  • 4 Min Read
  • By Taxmann
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  • Last Updated on 26 December, 2023

CS Exam New Syllabus

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.

CS Professional | Crackers – CS Professional Module III

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

(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:

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 &


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


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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