ICSI CS 2025 Executive Syllabus: Check Updated Syllabus, Exam Pattern for December Session

ICSI CS 2025 Executive Syllabus: Check Updated Syllabus, Exam Pattern for December Session

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Shruti
Shruti Garg
Assistant Manager- Editorial
Updated on Sep 16, 2025 11:32 IST

ICSI prescribes the CS Executive syllabus. Candidates preparing for the CS Executive December 2025 can now check the detailed syllabus here. Know the marking scheme, total marks, and paper-wise contents here. Shiksha here brings you the detailed CS Executive syllabus along with the exam pattern.

CS Executive Syllabus

CS Executive Syllabus

The Institute of Company Secretaries of India prescribes the ICSI CS Executive syllabus. Candidates can download the ICSI CS Executive syllabus (under 2022) at icsi.edu. To prepare well for the CS Executive programme, candidates must make sure to check the detailed syllabus. Candidates will be required to appear for the pre-examination test to become eligible to enroll for the ICSI CS Executive exam under new syllabus 2022. ICSI CS December 2025 enrollment commenced on August 26, 2025. Candidates can enrol for CS Executive December 2025 on or before the prescribed last date. Read this complete article to know the detailed ICSI CS Executive Syllabus Under New Syllabus 2025.

Table of content
  • CS Executive 2025 Exam Pattern Highlights
  • ICSI CS Executive 2025 Exam Pattern
  • ICSI CS Executive Syllabus 2025: Group 1
  • ICSI CS Executive Syllabus 2025: Group 2
  • How to Download Study Material for CS Executive Programme?

CS Executive 2025 Exam Pattern Highlights

The table below outlines the highlights of the CS Executive 2025 exam pattern. Candidates can check the details in brief here: 

Features Details
Mode of Exam Centre-based examination; Offline
Duration of Exam Three hours for each paper
Marks 100 marks for each paper
Language of Question Paper English
Nature of questions MCQs and Descriptive
Pre-Examination Requirement Complete a Pre-Examination Test to become eligible to Enroll

Also Read: CS Executive Exam Pattern

Q:   What is the ICSI CS Executive marking scheme?
A:

As per the ICSI CS Executive exam marking scheme each question has equal marks. The total marks for CS Executive each paper is 100 marks. There will be no negative amrking for any incorrect answer or not attempted questions. Candidates will be given partial marks for every correct answer.

Q:   What is the exam pattern for the ICSI-CS?
A:

ICSI CS exam pattern mentions the exam duration, subjects, marking scheme, exam name, and medium of the examination to the candidates appearing for the exam. Candidates appearing for the CS Executive or CS Professional examination must check the exam pattern to become aware about the examination. Check the table below to know the ICSI CS exam pattern highlights:

FeaturesDetails
Mode of ExamCentre-based examination; Offline
Duration of ExamThree hours for each paper
Marks100 marks for each paper
Language of Question PaperEnglish
Nature of questionsMCQs and Descriptive
Pre-Examination RequirementComplete a Pre-Examination Test to become eligible to Enroll
First Examination Under New Syllabus 2022
  • Executive- December 2023
  • Professional- June 2024
Last Attempt Under Old Syllabus 2017
  • Executive- December 2024
  • Professional- June 2025

 

Q:   What is the latest ICSI CS Executive exam pattern?
A:

Candidates can check the latest ICSI CS Executive exam pattern below:

CS Executive Exam Pattern 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

 

ICSI CS Executive Exam Pattern 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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ICSI CS Executive 2025 Exam Pattern

Candidates preparing for ICSI CS Executive can check the exam pattern and detailed syllabus for CS Executive group 1 in the table below:

Group Name/Paper Number

Subjects

Marks

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

ICSI CS Executive Syllabus 2025: Group 1

Candidates preparing for CS Executive examination group 1 must refer the table below to know the CS Executive syllabus 2025.

Group 1 Paper 1: Jurisprudence, Interpretation, and General Laws

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

Group 1 Paper 2: Company Law and Practice

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

-

-
Group 1 Paper 3: Setting Up of Business, Industrial, and Labour Laws

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

-

-

Group 1 Paper 4: Corporate Accounting and Financial Management

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

ICSI CS Executive Syllabus 2025: Group 2

Candidates preparing for CS Executive examination group 2 must refer the table below to know the CS Executive syllabus 2025.

Group 2 Paper 5- Capital Market and Securities Law

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)

-

-

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

Group 2 Paper 6- Economic, Commercial and Intellectual Property Law

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

 -

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

 -

Group 2 Paper 7- Tax Laws and Practice

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

 -

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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Q:   Is there negative marking in CS Executive?
A:

No, there is no negative marking in CS Executive examination. CS Executive question paper will consist of description/subjective questions which will have no negative marking. 

For objective type question, for every wrong answer 0.25 marks will be deducted and one mark will be given for every correct response. 

Q:   What is the latest CS Professional exam pattern?
A:

Candidates can check the latest CS Professional exam pattern below:

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)

 

Elective Papers 1

Paper NumberElective SubjectsMarks
4.1

CSR & Social Governance

Part I – Corporate Social Responsibility

50
Part II – Social Governance50
4.2

Internal and Forensic Audit

Part I – Internal Audit 

60
Part II – Forensic Audit40
4.3Intellectual Property Rights – Law & Practice 100
4.4Artificial Intelligence, Data Analytics and Cyber Security – Laws & Practice100

Elective Papers 2

Paper NumberElective SubjectsMarks
7.1

Arbitration, Mediation & Conciliation

Part I – Arbitration & Conciliation 

70
Part II – Mediation30
7.2Goods and Services Tax (GST) & Corporate Tax Planning
Part I – Goods and Services Tax (GST)
70
Part II – Corporate Tax Planning30
7.3Labour Laws & Practice100
7.4Banking & Insurance – Laws & Practice
Part I – Banking Laws
50
Part II – Insurance Laws50
7.5Insolvency and Bankruptcy – Law & Practice100
Q:   What is the format of CS Executive?
A:

The ICSI CS Executive examination is a combination of descriptiove and Multiple Choice Questions. The exam is divided in Two groups. The first group consist of four papers and second paper consists of three papers. Each paper will consist of maximum 100 marks. The medium of ICSI CS Executive question paper is English only.

How to Download Study Material for CS Executive Programme?

ICSI has released CS Executive study material. Candidates preparing for the CS Executive examination must download the ICSI CS study material by following the steps below:

Step 1- Visit the official link provided: icsi.edu

Step 2- Screen will display the CS Executive material

Step 3- Download the Group/paper wise CS Executive study materials

Read More:

CS Executive Application Form 2025

CS Executive Question Papers

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About the Author
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Shruti Garg
Assistant Manager- Editorial
Shruti is a graduate in Education and Literature with expertise in exam preparation, admissions, and higher education content. She creates reliable guides and resources to help students acheive their academic and ca Read Full Bio
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Comments

(1)

M

Maha 1614

a year ago

how to study first module in CS executive new syllabus, how to take notes and how to study the sbil and corporate accounting and financial management paper? I want some guidance.how to study at home/

Reply to Maha 1614