Company Secretary (CS) is one of the most respected, prestigious and in-demand professional qualifications in the country governed by the Institute of Company Secretaries of India (ICSI). The course is for the aspirants who wish to become Company Secretaries aiding in filing, registering, presenting, verifying or attesting any documents on behalf of the companies. ICSI has approved the New Syllabus for CS course applicable from the year 2023. The details of new syllabus in comparison with the existing syllabus are as provided.
| Program | First Exam under ICSI Syllabus 2022 | Last attempt to appear under ICSI Syllabus 2017 |
| Professional Program | June 2024 | December 2024 |
| Executive Program | November 2023 | June 2024 |
| CSEET | November 2023 | – |
The new scheme consists of all the levels as in the old scheme viz. CSEET, Executive Programme and Professional Programme; however in the new scheme, following changes have been made in the number of papers where some papers have been merged and some removed.
| CS Level | Changes in Papers |
| CSEET (4 papers) | Viva Voce of 15 minutes on “Presentation & Communication Skills” of old syllabus has been removed and Quantitative Aptitude has been added in Part 2: Legal Aptitude and Logical Reasoning. |
| Executive Programme (7 papers) | Paper 5 Corporate & Management Accounting and Paper 8 Financial and Strategic Management of old syllabus have been clubbed into a single subject named Corporate Accounting and Financial Management making the total number of subjects to 7 in this level. |
Hence, there are now total 7 subjects in this programme also.
The subjects/papers at each level of CS Course in the old syllabus and equivalent change in new syllabus is presented below:
| CSEET | |||
| Old Syllabus | New Syllabus | ||
| Subjects | Manner of exam | Subjects | Manner of exam |
| Part 1: Business Communication | MCQ based | Part 1: Business Communication | MCQ based |
| Part 2: Legal Aptitude, Logical Reasoning | Part 2: Legal Aptitude, Logical Reasoning and Quantitative Aptitude | ||
| Part 3: Economic and Business Environment | Part 3: Economic and Business Environment | ||
| Part 4: Current Affairs | Part 4: Current Affairs | ||
| Viva voce on Presentation & Communication Skills | – | ||
Executive Programme
Old Syllabus
New Syllabus
Part I – Company Law: Principles and Concepts (60 Marks)
Part I – Setting Up of Business (60 Marks)
Part I – Corporate Accounting (60 Marks)
Part I – Capital Market (40 Marks)
Part I – Economic & Commercial Laws (60 Marks)
Part I – Direct Tax (60marks)
Part II – Indirect Tax (40marks)
| Professional Programme | |
| Old Syllabus – Subjects | New Syllabus – Subjects |
| Module – I | Group – 1 |
| Paper 1: Governance, Risk Management, Compliances and Ethics | Paper 1: Environmental, Social and Governance (ESG) – Principles & Practice |
Part I – Governance and Sustainability (65 Marks)
Part II – Risk Management (20 Marks)
Part I – Drafting and Conveyancing (70 Marks)
Part I – Compliance Management (40 Marks)
Elective 1: CSR & Social Governance
Part I – Corporate Social Responsibility (50 Marks)
Part II – Social Governance (50 Marks)
Elective 2: Internal and Forensic Audit
Part I – Internal Audit (60 Marks)
Part II – Forensic Audit (40 Marks)
Elective 3: Intellectual Property Rights – Law & Practice
Part I – Strategic Management (40 Marks)
Part I – Corporate Restructuring (40 Marks)
Part II – Valuation (20 Marks)
Elective 1: Arbitration, Mediation & Conciliation
Part I – Arbitration & Conciliation (70 Marks)
Part II – Mediation (30 Marks)
Elective 2: Goods and Services Tax (GST) & Corporate Tax Planning
Part I – Goods and Services Tax (GST) (70 Marks)
Part II – Corporate Tax Planning (30 Marks)
Elective 3: Labour Laws & Practice
Elective 4: Banking & Insurance – Laws & Practice
Part I – Banking Laws (50 Marks)
Part II – Insurance Laws (50 Marks)
Thus, the new syllabus tries to bring in new age relevant topics and working towards making Company Secretaries future ready to cope up with the ever-changing legal framework and financial markets. It also tries to give a grip on topics like Artificial Intelligence, Data Analytics, etc. which can open up new horizons of work profiles for the professionals.
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