CS Professional Syllabus
Company Secretary is on the senior level post in a private sector or public sector organization. Candidates who have applied for CS or going to apply for CS Exam can download CS Professional Syllabus to start their preparation accordingly.
| Conducting Body | Institute of Company Secretaries of India |
| Exam for | Company Secretary |
| Category | CS Professional Syllabus |
| Exam Date | Updating Soon |
| Selection Procedure | Exam |
| Admit Card Available Date | Intimate soon |
| Exam Mode | Offline |
| Official Portal | www.icsi.edu/home |
CS Professional Exam Pattern:
| Module | Subject | Each subject |
| Module 1 | Advanced Company Law and Practice | 100 Marks |
| Secretarial Audit, Compliance Management and Due Diligence | ||
| Corporate Restructuring, Valuation and Insolvency | ||
| Module 2 | Information Technology and Systems Audit | |
| Financial, Treasury and Forex Management | ||
| Ethics, Governance and Sustainability | ||
| Module 3 | Advanced Tax Laws and Practice | |
| Drafting, Appearances and Pleadings |
CS Professional Syllabus
Electives 1 (Under Module 3) out of below 5 subjects:
- Banking Law and Practice
- Capital, Commodity and Money Market
- Insurance Law and Practice
- Intellectual Property Rights – Law and Practice
- International Business-Laws and Practices
Module 1: CS Professional Syllabus for Advanced Company Law And Practice:
- Company Formation and Conversion,
- Procedure for Alteration of Memorandum and Articles,
- Procedure for Issue of Securities,
- Procedure relating to Membership,
- Transfer and Transmission,
- Directors and Managerial Personnel,
- Meetings, Auditors,
- Distribution of Profit,
- Procedure relating to Charges,
- Procedure relating to Inter-corporate loans, investments, guarantees and security, Preparation & Presentation of Reports,
- E- Filing.
- Striking off Names of Companies,
- Recent Trends and Developments in Company Law
- Trusts and Non-Profit Organization
Company Secretary Secretarial Audit, Compliance Management and Due Diligence Syllabus:
Part A:
- Secretarial Standards
- Secretarial Audit
- Checklist for Secretarial Audit
Part B:
- Due Diligence – An Overview
- Issue of Securities
- Depository Receipts Due Diligence
- Merger & Acquisition (M&A) Due Diligence
- Competition Law Due Diligence
- Legal Due Diligence
- Due Diligence for Banks
- Environmental Due Diligence
- Search and Status Reports
- Compliance Management
Corporate Restructuring, Valuation and Insolvency Paper:
Part A:
- Introduction and Concepts
- Merger and Amalgamation
- Corporate Demerger and Reverse Merger
- Takeover
- Funding of Merger and Takeover
- Financial Restructuring
- Post-Merger Reorganization
- Case Studies
Part B:
- Introduction
- Valuation Techniques
- Regulatory and Taxation Aspects
- Valuations for Different Strategies
Part C:
- Introduction
- Revival, Rehabilitation and Restructuring of Sick Companies
- Securitization and Debt Recovery
- Winding Up
- Cross Border Insolvency
Module 2: CS syllabus Information Technology and Systems Audit Paper:
- Information Technology Law,
- Information Systems,
- Computer Hardware – An Overview,
- Computer Software – An Overview,
- Database Management,
- Programming – An overview,
- Internet and Other Technologies,
- Management Information Systems – An Overview,
- Enterprise Resource Management,
- E-Governance in India,
- Systems Audit – An Overview
Professional course syllabus FINANCIAL, TREASURY AND FOREX MANAGEMENT Paper:
- Nature and Scope of Financial Management,
- Capital Budgeting,
- Capital Structure,
- Cost of Capital,
- Financial Services,
- Project Finance,
- Dividend Policy,
- Working Capital,
- Security Analysis and Portfolio Management,
- Derivatives and Commodity Exchanges- An Overview,
- Treasury Management,
- Forex Management,
- Practical Problems and Case Studies
ICSI ETHICS, GOVERNANCE AND SUSTAINABILITY Exam syllabus:
Part A:
- Introduction
- Ethical Principles in Business
- Conceptual Framework of Corporate Governance
- Board Effectiveness – Issues and Challenges
- Board Committees
- Legislative Framework of Corporate Governance in India
- Legislative Framework of Corporate Governance – An International Perspective
- Risk Management and Internal Control
- Corporate Governance and Shareholder Rights
- Corporate Governance and Other Stakeholders
- Corporate Governance Forums
Part B:
- Sustainability
- Corporate Sustainability Reporting Frameworks
- Legal Framework, Conventions, Treaties on Environmental and Social Aspects
- Principle of Absolute Liability – Case Studies
- Contemporary Developments – Integrated Reporting.
CS new Syllabus of ADVANCED TAX LAWS AND PRACTICE Paper:
Part A:
- Taxation of Individual Entities, Partnership, LLP, Companies.
- International Taxation Covering Taxation of Non Resident Entities, Advance Ruling, Transfer Pricing, Direct tax Avoidance Agreement.
- Case studies and Practical
Part B:
- Introduction
- Central Excise Laws
- Customs Laws
- Promissory Estoppel in Fiscal Laws
- Tax Planning and Management
- Goods and Service Tax (GST) – Concept and Developments
- Background, Concept and Mechanism of VAT, Classification, Invoicing, Exemption, Returns, Refunds, Demands, Appeals, Revisions, Liability under VAT
- Set off and Composition Scheme, Computation of VAT, Assessment, VAT on Works Contract, Right to use Property, Rate of Tax, Procedural Aspects including Registration, Preparation and Filing of E-Returns, Audit and Appearances
CS New Syllabus of DRAFTING, APPEARANCES AND PLEADINGS:
- General Principles of Drafting and Relevant Substantive Rules,
- Drafting and Convincing relating to Various Deeds and Agreements,
- Drafting of Agreements under the Companies Act,
- Pleadings,
- Appearances,
- Compounding of Offences,
- Practical Exercises.
Module 3: Advanced Tax Laws And Practice
Part A:
Direct Tax Management
- Chapter 1: Taxation of Individual Entities, Partnership, LLP, Companies.
- Chapter 2: International Taxation Covering Taxation of Non Resident Entities, Advance Ruling, Transfer Pricing, Direct tax Avoidance Agreement.
- Chapter 3: Case studies and Practical Problems covering Advance Tax Planning relating to Companies and Business Entities.
Part B:
- Central Excise Laws
- Customs Laws
- Promissory Estoppel in Fiscal Laws
CS Professional Syllabus :
The Institute of Company Secretaries of India is constituted under an Act of Parliament i.e. the Company Secretaries Act, 1980. ICSI is the only renowned professional body in India to develop and regulate the profession of Company Secretaries in India.
The Institute of Company Secretaries of India awards the certificate of bestowing the designation of Company Secretary to a candidate qualifying for the membership of the Institute. You can follow us on face book and Google plus for latest updates. If you have query then you can ask in comment box which is provided below.
It was in 1960 that the Company Law Board started a course in Company Secretary Ship leading to the award of Government Diploma in Company Secretary Ship. Now, Institute is going to organize CS Professional So, appearing aspirants can download CS Professional Syllabus by pressing above given link.