CS Examination Syllabus

The last date of appearing for CS Professional examination under old syllabus is in December 2024. Candidates preparing for CS Professional exam will have to appear for the CS Exam as per new syllabus from June 2025. The first examination under CS Professional new syllabus 2023 was held in June 2024. Candidates could apply for ICSI CS Professional new syllabus from August 01, 2023. Check the steps below to know how to apply for CS Professional new syllabus switchover (To activate soon):Step 1- Visit the official website of ICSIStep 2- Now click on the ‘online services’ tabStep 3- Now click on “New Foundation Student Login/Executive Student Login and enter the login credentialsStep 4- Now click on Module>Switch over>Apply for switchoverStep 5- Student request screen will appearStep 6- Enter the details prescribedStep 7- Confirm the details entered

The paperwise exemption for candidates switching to CS Professional examination under new syllabus is as follows:Professional ProgrammeExisting Syllabus (2017)Paperwise Exemption Under New Syllabus (2022)Module 1Governance, Risk Management, Compliances and EthicsGroup 1, Paper 1 - Environmental, Social and Governance (ESG) – Principles & PracticeAdvanced Tax LawsNo ExemptionDrafting, Pleadings and AppearancesGroup 1, Paper 2 - Drafting, Pleadings and AppearancesModule 2Secretarial Audit, Compliance Management and Due DiligenceGroup 1, Paper 3 - Compliance Management, Audit & Due DiligenceCorporate Restructuring, Insolvency, Liquidation & Winding-upGroup 2, Paper 6 - Corporate Restructuring, Valuation and InsolvencyResolution of Corporate Disputes, Non-Compliances & RemediesNo ExemptionModule 3Corporate Funding & Listings in Stock ExchangesGroup 2, Paper 5 - Strategic Management and Corporate FinanceMultidisciplinary Case StudiesNo ExemptionElective PaperBanking – Law & PracticeElective 2, Paper 7.4 - Banking & Insurance – Laws & PracticeInsurance– Law & PracticeElective 2, Paper 7.4 - Banking & Insurance – Laws & PracticeIntellectual Property Rights– Lawsand PracticesElective 1, Paper 4.3 - Intellectual Property Rights – Law & PracticeForensic AuditElective 1, Paper 4.2 - Internal and Forensic AuditDirect Tax Law & PracticeNo ExemptionLabour Laws & PracticeElective 2, Paper 7.3 - Labour Laws & PracticeValuations & Business ModellingNo ExemptionInsolvency – Law and PracticeElective 2, Paper 7.5 – Insolvency and BankruptcyLaw & Practice

Candidates preparing for CS Professional exam as per Old syllabus must select one paper from Electives. Check the table below to know the Elective subjects for CS Professional (Old syllabus)Banking Law and PracticeCapital Commodity and Money MarketInsurance Law and PracticeIntellectual Property Rights-Law and PracticeInternational Business-Laws and PracticesWhereas, Candidates preparing for CS Professional exam must select one paper from each Elective 1 and Elective 2 respectively. Check the table below to know the Elective subjects for CS Professional (New syllabus)Paper NumberElective 1Paper NumberElective 24.1CSR & Social GovernancePart I – Corporate Social Responsibility (50 Marks)Part II – Social Governance (50 Marks)7.1Arbitration, Mediation & ConciliationPart I – Arbitration & Conciliation (70 Marks)Part II – Mediation (30 Marks)4.2Internal and Forensic AuditPart I – Internal Audit (60 Marks)Part II – Forensic Audit (40 Marks)7.2Goods and Services Tax (GST) & CorporateTax PlanningPart I – Goods and Services Tax (GST) (70 Marks)Part II – Corporate Tax Planning (30 Marks)4.3Intellectual Property Rights – Law & Practice (100 Marks)7.3Labour Laws & Practice (100 Marks)4.4Artificial Intelligence, Data Analytics and Cyber Security – Laws & Practice (100 Marks)7.4Banking & Insurance – Laws & PracticePart I – Banking Laws (50 Marks)Part II – Insurance Laws (50 Marks)7.5Insolvency and Bankruptcy – Law & Practice (100 Marks)

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 SyllabusGroup 1Paper NumberSubjectsMarks1  Environmental, Social and Governance (ESG) – Principles & Practice Part I – Governance and Sustainability65Part II – Risk Management20Part III- Environment & Sustainability Reporting152Drafting, Pleadings and Appearances Part I - Drafting and Conveyancing70Part II - Pleadings and Appearances303Compliance Management, Audit & Due Diligence Part I – Compliance Management40Part II – Audit & Due Diligence604Elective 1 (Select one Paper out of 4 Elective Papers) Group 2Paper NumberSubjectsMarks5Strategic Management & Corporate Finance Part I – Strategic Management40Part II – Corporate Finance606 Corporate Restructuring, Valuation and Insolvency Part I – Corporate Restructuring40Part II – Valuation20Part III – Insolvency, Liquidation & Winding up407Elective 2 (Select one Paper out of 5 Elective Papers)-ICS CS Professional Syllabus (Old)Professional Programme (Under ICSI Syllabus 2017)Module 1, Paper 1Company Secretarial PracticeModule 1, Paper 2Drafting, Appearances and PleadingsModule 2, Paper 1Financial Treasury and Forex ManagementModule 2, Paper 2Corporate Restructuring and InsolvencyModule 3, Paper 1Strategic Management, Alliances and International TradeModule 3, Paper 2Advance Tax Laws and PracticesModule 4, Paper 1Due Dilligence and Corporate Compliance ManagementModule 4, Paper 2Governance Business Ethics and SustainabilityProfessional Programme (Under ICSI Syllabus 2017)Module 1, paper 1Advanced Company Law and PracticeModule 1, paper 2Secretarial Audit, Compliance Management and Due DiligenceModule 1, paper 3Corporate Restructuring, Valuation and InsolvencyModule 2, Paper 1Information Technology and System AuditModule 2, Paper 2Financial Treasury and Forex ManagementModule 2, Paper 3Ethics, Governance and SustainabilityModule 3, Paper 1Advance Tax Laws and PracticeModule 3, Paper 2Drafting, Appearances and Pleading

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 will be 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 ICSIStep 2- Now click on the ‘online services’ tabStep 3- Now click on “New Foundation Student Login/Executive Student Login and enter the login credentialsStep 4- Now click on Module>Switch over>Apply for switchoverStep 5- Student request screen will appearStep 6- Enter the details prescribedStep 7- Confirm the details enteredNote- Candidates will not be required to pay any fee for switchover.

Candidates who have applied for the switchover from old syllabus to CS Executive new syllabus 2023 must check the paperwise exemption details below:Executive ProgrammeExisting Syllabus (2017)Paperwise Exemption Under New Syllabus (2022)Module 1Jurisprudence, Interpretation & General Laws Group 1, Paper 1 - Jurisprudence, Interpretation & General LawsCompany LawGroup 1, Paper 2 - Company Law & PracticeSetting up of Business Entities and ClosureGroup 1, Paper 3 - Setting up of Business, Industrial & Labour LawsTax LawsGroup 2, Paper 7 - Tax Laws & PracticeModule 2Corporate and Management AccountingGroup 1, Paper 4 - Corporate Accounting and Financial ManagementSecurities Laws & Capital MarketsGroup 2, Paper 5 - Capital Market & Securities LawsEconomic, Business and Commercial LawsGroup 2, Paper 6 - Economic, Commercial and Intellectual Property LawsFinancial and Strategic ManagementGroup 1, Paper 4 - Corporate Accounting and Financial Management

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 1Paper NumberSubjectsMarks1Jurisprudence, Interpretation & General Laws1002Company Law & Practice Part I – Company Law – Principles and Concepts60Part II – Company Administration & Meetings403Setting Up of Business, Industrial & Labour Laws Part I – Setting Up of Business60Part II – Industrial & Labour Laws404Corporate Accounting and Financial Management Part I – Corporate Accounting60Part II – Financial Management40Group 2Paper NumberSubjectsMarks5Capital Market & Securities Laws Part I – Capital Market40Part II – Securities Laws606Economic, Commercial and Intellectual Property Laws Part I – Economic & Commercial Laws60Part II – Intellectual Property Laws407Tax Laws & Practice Part I - Direct Tax60Part II - Indirect Tax40 ICSI CS Executive Old Syllabus (under 2017)Executive ProgrammeModule 1, Paper 1Company LawModule 1, Paper 2Cost and Management AccountingModule 1, Paper 3Economic and Commercial LawsModule 1, Paper 4Tax Laws and PracticeModule 2, Paper 1Company Accounts and Auditing PracticesModule 2, Paper 2Capital Markets and Securities LawsModule 2, Paper 3Industrial Labour and General Laws