ICSI CS Executive Syllabus: Complete Guide for Switchover from Old Syllabus (2017) to New Syllabus (2022)

Institute of Company Secretaries of India Exam 2024 ( ICSI Exam )

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Result: 25 Feb '25

Shruti
Shruti Garg
Assistant Manager- Editorial
Updated on Dec 22, 2023 11:18 IST

The Institute of Company Secretaries of India has released the notification for candidates desiring to switch from CS Executive syllabus (old- 2017) to new syllabus 2022. Candidates must check the eligibility criteria and other details pertaining to Pre-Examination Test. Read this complete article to get the complete guide.

ICSI CS Executive Syllabus

ICSI CS Executive Syllabus

The Institute of Company Secretaries of India issued the notification for the CS Executive registered candidates under old syllabus (2017) can switch to new syllabus (2022) comprising of seven papers. To successfully change to ICSI CS Executive (New syllabus) candidates must ensure to fulfill the prescribed eligibility criteria.

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Candidates desiring to switchover must go through the ICSI CS Executive new syllabus and paper-wise exemption details before commencing with the exam preparations.

Candidates will be able to switch over under ICSI CS Executive new syllabus (2022). The first ICSI CS examination under the new syllabus will be held in December 2023. The reverse switchover will not be permitted.

Q:   What is CS Executive syllabus?

A:

Candidates preparing for the CS Executive examination (Old or New syllabus) must check the CS Execvutive syllabus before beginning with their preparation.

ICSI CS Executive Syllabus 2023 (Under New Syllabus 2022)

Group 1

Paper Number

Subjects

Marks

1

Jurisprudence, Interpretation & General Laws

100

2

Company Law & Practice Part I – Company Law – Principles and Concepts

60

Part II – Company Administration & Meetings

40

3

Setting Up of Business, Industrial & Labour Laws Part I – Setting Up of Business

60

Part II – Industrial & Labour Laws

40

4

Corporate Accounting and Financial Management Part I – Corporate Accounting

60

Part II – Financial Management

40

Group 2

Paper Number

Subjects

Marks

5

Capital Market & Securities Laws Part I – Capital Market

40

Part II – Securities Laws

60

6

Economic, Commercial and Intellectual Property Laws Part I – Economic & Commercial Laws

60

Part II – Intellectual Property Laws

40

7

Tax Laws & Practice Part I - Direct Tax

60

Part II - Indirect Tax

40

 ICSI CS Executive Old Syllabus (under 2017)

Executive Programme

Module 1, Paper 1

Company Law

Module 1, Paper 2

Cost and Management Accounting

Module 1, Paper 3

Economic and Commercial Laws

Module 1, Paper 4

Tax Laws and Practice

Module 2, Paper 1

Company Accounts and Auditing Practices

Module 2, Paper 2

Capital Markets and Securities Laws

Module 2, Paper 3

Industrial Labour and General Laws

Q:   How can I apply for CS Executive syllabus switchover?

A:

Candidates desiring to appear for CS Executive examination as per the new syllabus can apply for the switchover online. The first examination under ICSI CS Executive new syllabus 2023 was held in December 2023. Refer the steps below to know how to switch from old syllabus to CS Executive new syllabus:

Step 1- Visit the official link of ICSI

Step 2- Now click on the ‘online services’ tab

Step 3- Now click on “New Foundation Student Login/Executive Student Login and enter the login credentials

Step 4- Now click on Module>Switch over>Apply for switchover

Step 5- Student request screen will appear

Step 6- Enter the details prescribed

Step 7- Confirm the details entered

Note- Candidates will not be required to pay any fee for switchover.

Q:   I have applied for switchover to CS Executive new syllabus 2023. What are the paperwise exemption?

A:

Candidates who have applied for the switchover from old syllabus to CS Executive new syllabus 2023 must check the paperwise exemption details below:

Executive Programme
Existing Syllabus (2017)Paperwise Exemption Under New Syllabus (2022)
Module 1
Jurisprudence, Interpretation & General Laws Group 1, Paper 1 - Jurisprudence, Interpretation & General Laws
Company LawGroup 1, Paper 2 - Company Law & Practice
Setting up of Business Entities and ClosureGroup 1, Paper 3 - Setting up of Business, Industrial & Labour Laws
Tax LawsGroup 2, Paper 7 - Tax Laws & Practice
Module 2
Corporate and Management AccountingGroup 1, Paper 4 - Corporate Accounting and Financial Management
Securities Laws & Capital MarketsGroup 2, Paper 5 - Capital Market & Securities Laws
Economic, Business and Commercial LawsGroup 2, Paper 6 - Economic, Commercial and Intellectual Property Laws
Financial and Strategic ManagementGroup 1, Paper 4 - Corporate Accounting and Financial Management

Also Read:

ICSI CS Exam Dates

ICSI CS Executive Syllabus: Paper-Wise Exemption

The corresponding paper-wise exemptions applicable to 2017 Syllabus Students Switching over to 2022 Syllabus is as under:

Subject Passed/Exempted Under 2017 syllabus

Exemption allowed in the Corresponding Subject Under 2022 Syllabus

421- Jurisprudence, Interpretation & General Laws

521- Jurisprudence, Interpretation and General Laws

422- Company Law

522- Company Law & Practice

423- Setting up of Business Entities and Closure

523- Setting Up of Business, Industrial and Labour Laws

424- Tax Laws

527- Tax Laws & Practice

425- Corporate and Management Accounting

524- Corporate Accounting and Financial Management

426- Securities Laws & Capital Markets

525- Capital Market and Securities Laws

427- Economic, Business and Commercial Laws

526- Economic, Commercial and Intellectual Property Laws

428- Financial and Strategic Management

524- Corporate Accounting and Financial Management

ICSI CS Executive Syllabus: Switchover Eligibility Criteria

Aspirants desiring to switch over from CS Executive Old Syllabus (Under 2017) to CS Executive New Syllabus ( Under 2022) shall also be required to successfully complete a Pre-Examination Test (PET) to become eligible, for enrolling in the CS Executive main examinations.

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Pre-Examination Test- Guidelines

  • Qualifying the Online Pre-examination Test will be mandatory both for examination for the Executive and Professional Programmes.
  • The test will be conducted in Online Computer Based
    • The student can take the test from his home, cyber café or any other location.
    • Multiple Choice Question (MCQ) type with negative marking of 25% of the allotted marks
    • The online test shall be of 100 marks.
    • The duration of the test shall be 60 minutes.
    • Total questions in the test shall be 50.
  • The qualifying marks in each subject will be 40%.
  • Students may appear in Pre-Examination Test in any specific subject thrice (three times) in a day. However there must be a gap of at least 8 Hrs between any two successive attempts in that subject.
  • A student shall have to qualify in all the subjects of the Module in which he wants to appear in an Examination Session
  • The result of the Test of a subject, in which a student has qualified will remain valid for future Examinations.
  • Students who have not cleared the Pre-exam test shall not be eligible to enrol for the examinations.
  • After switchover into New Syllabus (2017), the students shall only be allowed to enrol for the examinations in the new syllabus after passing the Pre-Exam Test.
  • After switchover, the student has to clear the pre-examination test for the subjects which are not exempted to be eligible to take the main examination.

Steps to Appear for Pre Interview Test

1. Visit the E-Learning title on the official website of The Institute of Company Secretaries of India

PET Image 1

PET Image 1

 

2. Screen will now display the following and select ‘Online Pre-examination Test (PET)’

PET Image 2

PET Image 2

3. Select the exam stage and module

PET Image 3

PET Image 3

 

4. Screen will now be redirected to the login page. Enter the login credentials:

  • Login ID- Registration Number (without any slash sign) suffix with @icsi.edu
  • Password (One time default password)- Learn@1234
PET Image 4

PET Image 4

 

5. Screen will now be redirected to expired password page, where candidates have to create new password

PET Image 5

PET Image 5

 

6. After successful login candidates can begin taking the pre-examination test by clicking on the tab ‘My courses’ and Search for “ Online Pre Examination Test Executive Module – 1 ” or “ Online Pre Examination Test Executive Module – 2 ”

Q:   If I appear for CS Professional examination as per new syllabus under 2022, What are the paper-wise exemptions?

A:

The paperwise exemption for candidates switching to CS Professional examination under new syllabus is as follows:

Professional Programme
Existing Syllabus (2017)Paperwise Exemption Under New Syllabus (2022)
Module 1
Governance, Risk Management, Compliances and EthicsGroup 1, Paper 1 - Environmental, Social and Governance (ESG) – Principles & Practice
Advanced Tax LawsNo Exemption
Drafting, Pleadings and AppearancesGroup 1, Paper 2 - Drafting, Pleadings and Appearances
Module 2
Secretarial Audit, Compliance Management and Due DiligenceGroup 1, Paper 3 - Compliance Management, Audit & Due Diligence
Corporate Restructuring, Insolvency, Liquidation & Winding-upGroup 2, Paper 6 - Corporate Restructuring, Valuation and Insolvency
Resolution of Corporate Disputes, Non-Compliances & RemediesNo Exemption
Module 3
Corporate Funding & Listings in Stock ExchangesGroup 2, Paper 5 - Strategic Management and Corporate Finance
Multidisciplinary Case StudiesNo Exemption
Elective Paper
Banking – Law & Practice
Elective 2, Paper 7.4 - Banking & Insurance – Laws & Practice
Insurance– Law & PracticeElective 2, Paper 7.4 - Banking & Insurance – Laws & Practice
Intellectual Property Rights– Laws
and Practices
Elective 1, Paper 4.3 - Intellectual Property Rights – Law & Practice
Forensic AuditElective 1, Paper 4.2 - Internal and Forensic Audit
Direct Tax Law & PracticeNo Exemption
Labour Laws & PracticeElective 2, Paper 7.3 - Labour Laws & Practice
Valuations & Business ModellingNo Exemption
Insolvency – Law and PracticeElective 2, Paper 7.5 – Insolvency and BankruptcyLaw & Practice

Q:   What is CS Professional Syllabus?

A:

Candidates preparing for CS Professional examination must know the complete syllabus. Check below to know the CS Professional old and new syllabus:

CS Professional New Syllabus

Group 1

Paper Number

Subjects

Marks

1

 

 

Environmental, Social and Governance (ESG) – Principles & Practice Part I – Governance and Sustainability

65

Part II – Risk Management

20

Part III- Environment & Sustainability Reporting

15

2

Drafting, Pleadings and Appearances Part I - Drafting and Conveyancing

70

Part II - Pleadings and Appearances

30

3

Compliance Management, Audit & Due Diligence Part I – Compliance Management

40

Part II – Audit & Due Diligence

60

4

Elective 1 (Select one Paper out of 4 Elective Papers)

 

Group 2

Paper Number

Subjects

Marks

5

Strategic Management & Corporate Finance Part I – Strategic Management

40

Part II – Corporate Finance

60

6

 

Corporate Restructuring, Valuation and Insolvency Part I – Corporate Restructuring

40

Part II – Valuation

20

Part III – Insolvency, Liquidation & Winding up

40

7

Elective 2 (Select one Paper out of 5 Elective Papers)

-

ICS CS Professional Syllabus (Old)

Professional Programme (Under ICSI Syllabus 2017)

Module 1, Paper 1

Company Secretarial Practice

Module 1, Paper 2

Drafting, Appearances and Pleadings

Module 2, Paper 1

Financial Treasury and Forex Management

Module 2, Paper 2

Corporate Restructuring and Insolvency

Module 3, Paper 1

Strategic Management, Alliances and International Trade

Module 3, Paper 2

Advance Tax Laws and Practices

Module 4, Paper 1

Due Dilligence and Corporate Compliance Management

Module 4, Paper 2

Governance Business Ethics and Sustainability

Professional Programme (Under ICSI Syllabus 2017)

Module 1, paper 1

Advanced Company Law and Practice

Module 1, paper 2

Secretarial Audit, Compliance Management and Due Diligence

Module 1, paper 3

Corporate Restructuring, Valuation and Insolvency

Module 2, Paper 1

Information Technology and System Audit

Module 2, Paper 2

Financial Treasury and Forex Management

Module 2, Paper 3

Ethics, Governance and Sustainability

Module 3, Paper 1

Advance Tax Laws and Practice

Module 3, Paper 2

Drafting, Appearances and Pleading

Q:   Is Certificate in Certified Banking Compliance Professional offered at ICSI Delhi - Institute of Company Secretaries of India?

A:

Yes! such course is offered by institue you can find a glimpse of the course below:-

The Institute of Company Secretaries of India (ICSI), New Delhi has come forward recently for offering a joint certification with IIBF to their members as also the CAIIB holders to make available well qualified candidates to work in the compliance department in banks.

The course primarily seeks to cover the following: Importance of compliance functlon in banks, compliance and organizational benefit, structure and issues in compliance function, various aspects / coverage of compliance in banks, role and functions of compliance.

The certificate course seeks to enable the Company secretaries:

  • To perform the dual role of Company Secretary (Risk Manager) as well as that of the Compliance officer I Chief Compliance officer
  • To ensure observance of applicable statutory provisions contained in various legislations such as Banking Regulation Act, Reserve Bank of India Act, Foreign Exchange Management Act, Prevention of Money Laundering Act etc.

     

Q:   Which is the top course of ICSI Delhi?

A:

The Integrated Company Secretary (Executive + Professional) is the top course of ICSI Delhi. ICSI Delhi is the Institute of Company Secretaries of India, which imparts training in Company Secretaryship by distance learning (by correspondence) enabling students to qualify as Company Secretaries. The CS program is offered at various levels, including the Foundation Program, Executive Program, and Professional Program. The CS program is recognized by the Government of India and is a highly respected course in the corporate sector.

Q:   Is Company Secretaryship offered at ICSI Delhi - Institute of Company Secretaries of India?

A:

The main programme offered by ICSI is that of a CS aka Company Secretary itself!

Company Secretary course (CS) is offered by the Institute of Company Secretaries of India (ICSI), set up under the Company Secretaries Act, 1980 to regulate the profession of company secretaries in India. CS course consists of two stages - CS executive followed by the CS professional programmes. To get admission into the CS executive programme (first level), candidates need to qualify in the national-level Company Secretary Executive Entrance test (CSEET). A direct admission route is also available to eligible candidates. Thereafter they must qualify in the CS professional course.

It must be noted that Company Secretary course earlier had three levels but from June 2021, the CS foundation course which was the first level is to be discontinued. Candidates must complete the Company Secretary course to be eligible to practice as a CS.

the latest Updates on CS Course: UGC has recentlyrecognisedthe Company Secretary qualification as equivalent to a post-graduate degree. This allows CS qualified students to apply for and appear in UGC NET. Candidates can now take up PhD programmes in Commerce or allied areas.

ICSI course is for aspirants who wish to become company secretaries in India and abroad. Company secretaries aid in filing, registering, presenting, attesting or verifying any documents (including forms, applications and returns) by or on behalf of the company, a share transfer agent, an issue house, a secretarial auditor or consultant.

They can act as an advisor to a company on management including any legal or procedural matters falling under the Capital Issues (Control) Act, 1947 and other acts like the Industries (Development and Regulation) Act, 1951, the Companies Act, 1956, the Securities Contracts (Regulation) Act, 1956 as well as any of the rules or bye-laws made by arecognisedstock exchange, the Monopolies and Restrictive Trade Practices Act, 1969, the Foreign Exchange Regulation Act, 1973*, or under any other law in force. Qualified company secretaries may become legal advisors, corporate policymakers, planners, etc. in notable firms across India and abroad. Read the entire article to know details about CS course, syllabus, duration, eligibility requirements, subjects, career opportunities etc.

At the end, Iwould like to share my personal experience being a CS aspirannt, whereIwould highly recommend this couse to students who are extremely dedicated and motivated towards their career and have keeninterestin corporate and other laws.

PET Image 6

PET Image 6

7. Now click on the ‘Launch Assessment’ tab

PET Image 7

PET Image 7

8. Read the instructions carefully before commencing the test and click on tab ‘I am ready to begin’

PET Image 8

PET Image 8

 

9. Start taking the test and candidates will be able to download the certificate after two hours of completion of test. Certificate of completion is available under completed courses section. To download certificate, click on “View certificate”.

PET Image 9

PET Image 9

Pre-Exam Fee Payment (Only for students who have switch over from Old Syllabus 2017 to New Syllabus 2022): Students who have switch over from Old Syllabus 2017 to New Syllabus 2022, may remit Pre-Examination Fee via link http://www.icsi.in/PreExamFees/Login.aspx

How to Switchover from ICSI CS Executive Old Syllabus (2017) to New Syllabus (2022)?

Step 1- Visit the link provided- icsi.edu

Step 2- Now click on the ‘online services’ tab

Step 3- Now click on “New Foundation Student Login/Executive Student Login and enter the login credentials

Step 4- Now click on Module>Switch over>Apply for switchover

Step 5- Student request screen will appear

Step 6- Enter the details prescribed

Step 7- Confirm the details entered

Note- Candidates will not be required to pay any fee for switchover.

ICSI CS Executive New Syllabus (Under 2022)

Paper Number

Subjects

Marks

1

Jurisprudence, Interpretation & General Laws

100

2

Company Law & Practice Part I – Company Law – Principles and Concepts

60

Part II – Company Administration & Meetings

40

3

Setting Up of Business, Industrial & Labour Laws Part I – Setting Up of Business

60

Part II – Industrial & Labour Laws

40

4

Corporate Accounting and Financial Management Part I – Corporate Accounting

60

Part II – Financial Management

40

Group 2

Paper Number

Subjects

Marks

5

Capital Market & Securities Laws Part I – Capital Market

40

Part II – Securities Laws

60

6

Economic, Commercial and Intellectual Property Laws Part I – Economic & Commercial Laws

60

Part II – Intellectual Property Laws

40

7

Tax Laws & Practice Part I - Direct Tax

60

Part II - Indirect Tax

40

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FAQs on ICSI CS Executive New Syllabus

Q. I have already registered for CS Executive examination; Can I apply for switchover to new syllabus (2022)?

Ans. Yes, candidates can apply for switchover from old syllabus to new syllabus. Candidates must check the paper-wise exemption and new syllabus to begin preparations accordingly.  Candidates must apply online for switchover once the link is activated.

Q. When can I apply for the switchover for CS Executive 2023 examination?

Ans. The link for switching from CS Executive old syllabus (2017) to New syllabus (2022) will be active from April 10, 2023 onwards. The first examination under ICSI CS Executive new syllabus (2022) will be held in December 2023.

Q. What is last date for appearing for the Pre-Examination Test?

Ans. Students may appear in Pre-Examination Test anywhere and number of times after receiving Login Credentials but they shall be able to appear in the Pre-Examination Test only ONCE every 8 hours or 480 minutes. If student closes/exits the browser by mistake it will take 70 second to launch depending on internet connectivity. Further Students shall try to clear.

Q. Where should I upload the Pre-Examination Test certificate?

Ans. Candidates are not required to upload Pre-examination test certificate after successful completion. Candidates must keep the record with themselves for future reference.

Q. I appeared for main exam in June or December after passing Pre-Examination Test failed. So I am going to appear in next attempt again. Do I need to pass the pre-examination test again?

Ans. If your registration has not expired your pre-exam will remain valid for all successive terms. Keep the certificate with you for reference in future.

Q. I have exemption of module 1 and module 3 of old syllabus. When I am going for pre exam it is showing all the paper?

Ans. If candidates have module exemption then please ignore it. However, if applicants have subject wise exemption please launch the exempted subjects and submit the assignment without answering any question. It will mark your attendance for the pre-test of the exemption subject and the score will be processed within two/three working days.
About the Author
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Shruti Garg
Assistant Manager- Editorial

Shruti is a graduate in Education and Literature. She is a passionate writer. As her name suggests she is a good listener, a binge-watcher, and a great foodie. She loves playing badminton and doing meditation in her... Read Full Bio

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Answered 3 days ago

ICSI conducts CS Executive, CS Professional exam for a duration of three hours for each subjects. ICSI CS June 2025 will be held from 9 AM to 12.15 PM. Candidates will get 15 minutes for reading the question paper. ICSI conducts December session examination from 2 PM to 5.15 PM.

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Nishtha Kumar

Beginner-Level 2

Answered 3 days ago

No, Candidates are advised to get a printout of the ICSI CS admit card as no electronics are allowed in the entrance exam. Along with the ICSI CS 2025 admit card, test-takers also need to carry a valid photo identity card to validate their identity and candidature. In case they are unable to produce

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Satyendra Kaur

Beginner-Level 2

Answered 3 days ago

  • Candidates should carry with them ICSI admit card 2025 along with Student Identity Card to the examination centre or else they won't be allowed to appear in the exam
  • In case, the admit card does not have the photograph, candidates are required to affix his/her photograph on the same and get it attest

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Nishtha Arora

Beginner-Level 2

Answered 3 days ago

To download the ICSI CS admit card 2025, candidates must provide the following ICSI CS admit card login details:

  • Application number
  • Date of birth

On release of the ICSI CS hall ticket, the link to download the admit card will be updated. The link will display the login page, on which candidates must fo

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78471208
Shruti Garg

Contributor-Level 10

Answered a week ago

Yes, ICSI has released the ICSI CS Executive June 2025 timetable. Candidates appearing for the CS Executive June 2025 examination can now check the complete schedule. CS Executive June 2025 exam will commence from June 01, 2025 in offline mode. ICSI is yet to release the ICSI CS Executive December

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Nishtha Datta

Beginner-Level 2

Answered 4 weeks ago

ICSI admit card June 2025 will be released tentatively on May 22, 2025. Candidates who will enrol for the June 2025 session of CS Executive or CS Professional can download the CS hall ticket June 2025 online when released. To download the CS Executive admit card and CS Professional admit card, candi

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78471444
Shruti Garg

Contributor-Level 10

Answered 2 months ago

ICSI CS December 2024 admit card will release tentatively on December 12, 2024. Candidates who have enrolled for the December 2024 session will be able to download the CS Executive or CS Professional admit card when released. ICSI CS 2024 admit card is an important document which has to be carried o

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Shruti Garg

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