ICSI CS 2026 Executive Syllabus: Check Updated Syllabus, Exam Pattern for June Session

1.1

Jurisprudence, Interpretation & General Laws

100

1.2

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

60

Part II – Company Administration & Meetings

40

1.3

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

60

Part II – Industrial & Labour Laws

40

1.4

Corporate Accounting and Financial Management Part I – Corporate Accounting

60

Part II – Financial Management

40

2.5

Capital Market & Securities Laws Part I – Capital Market

40

Part II – Securities Laws

60

2.6

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

60

Part II – Intellectual Property Laws

40

2.7

Tax Laws & Practice Part I - Direct Tax

60

Part II - Indirect Tax

40

Sources of Law

Constitution of India

Interpretation of Statutes

Administrative Laws

Law of Torts

Law relating to Civil Procedure

Laws relating to Crime and its Procedure

Law relating to Evidence

Law relating to Specific Relief

Law relating to Limitation

Law relating to Arbitration, Mediation and Conciliation

Indian Stamp Law

Law relating to Registration of Documents

Right to Information Law

Law relating to Information Technology

Contract Law

Law relating to Sale of Goods

Law relating to Negotiable Instruments

Part I : Company Law–Principles & Concepts

Introduction to Company Law

Legal Status and Types of Registered Companies

Memorandum and Articles of Association and its Alteration

Shares and Share Capital-Concepts

Members and Shareholder

Debt Instruments-Concepts

Charges

Distribution of Profits

Accounts and Auditors

Compromise, Arrangement and Amalgamations-Concepts

Dormant Company

Inspection, Inquiry and Investigation

Part 2: Company Administration and Meetings

General Meetings

Directors

Board Composition and Powers of the Board

Meetings of Board and its Committees

Corporate Social Responsibility-Concepts

Annual Report-Concepts

Key Managerial Personnel (KMP’s) and their Remuneration

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Part I : Setting up of Business

Selection of Business Organization

Corporate Entities – Companies: Types of Corporate Business Entities, Drafting of Incorporation Documents, Formation and Registration

Limited Liability Partnership

Startups and its Registration

Micro, Small and Medium Enterprises

Conversion of Business Entities

Non-Corporate Entities

Financial Services Organization

Business Collaborations

Setting up of Branch Office/ Liaison Office/ Wholly owned Subsidiary by Foreign Company

Setting up of Business outside India and issues relating Thereto

Identifying laws applicable to various Industries and their initial compliances

Various Initial Registrations and Licenses

Part 2: Industrial and Labour Laws

Constitution and Labour Laws

Evaluation of Labour Legislation and need of Labour Code

Law of Welfare & Working Condition

Law of Industrial Relations

Law of Wages

Social Security Legislations

Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013

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Part 1: Corporate Accounting 

Introduction to Accounting

Introduction to Corporate Accounting

Accounting Standards (AS)

Accounting for Share Capital

Accounting for Debentures

Related Aspects of Company Accounts

Consolidation of Accounts

Financial Statement Analysis

Cash Flows

Forecasting Financial Statements

Part 2: Financial Management

Introduction

Time Value of Money

Capital Budgeting

Cost of Capital

Capital Structure

Dividend Juneisions

Working Capital Management

Security Analysis

Operational Approach to Financial Juneision

Part 1: Capital Market

Basics of Capital Market

Secondary Market in India

Securities Contracts (Regulations) Act 1956

Securities and Exchange Board of India

Laws Governing to Depositories and Depository Participants

Securities Market Intermediaries

International Financial Services Centres Authority (IFSCA)

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Part 2: Securities Laws

Issue of Securities – Concepts

Issue and Listing of Non-Convertible Securities

Listing Obligations and Disclosure Requirements

Acquisition of Shares and Takeovers – Concepts

Prohibition of Insider Trading

Prohibition of Fraudulent and Unfair Trade Practices Relating to Securities Market

Delisting and Buyback of Securities – Concepts

Mutual Funds

Collective Investment Schemes

Part 1- Economic & Commercial Laws

Law relating Foreign Exchange Management

Foreign Direct Investments – Regulations & Policy

Overseas Direct Investment

External Commercial Borrowings (ECB)

Foreign Trade Policy & Procedure

Law relating to Special Economic Zones

Law relating to Foreign Contribution Regulation

Prevention of Money Laundering

Law relating to Fugitive Economic Offenders

Law relating to Benami Transactions & Prohibition

Competition Law

Law relating to Consumer Protection

Legal Metrology

Real Estate Regulation and Development Law

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Part 2: Intellectual Property Laws

Law relating to Patents

Law relating to Trade Marks

Law relating to Copyright

Law relating to Geographical Indications of Goods

Law relating to Industrial Designs

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Part 1: Direct Tax

Direct Tax at a Glance

Basic Concept of Income Tax

Incomes which do not form part of Total Income

Income under the Head Salary

Income under the Head House Property

Profits and Gains from Business and Profession

Capital Gains

Income from Other Sources

Clubbing provisions and Set Off and / or Carry Forward of Losses

Deductions

Computation of Total Income and Tax Liability of various entities

Classification and Tax Incidence on Companies

Procedural Compliance

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Part 2: Indirect Tax (GST & Customs)

Concept of Indirect Taxes at a Glance

Basics of Goods and Services Tax ‘GST’

Levy and Collection of GST

Time, Value & Place of Supply

Input Tax Credit & Computation of GST Liability

Procedural Compliance under GST

Overview of Customs Act

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