CS Executive 2023 Syllabus

CS Executive Exam 2023 Syllabus – ICSI

The CS Executive 2023 Syllabus covers a wide range of subjects essential for aspiring Company Secretaries. It includes modules such as Company Law, Cost and Management Accounting, Tax Laws and Practice, Economic and Commercial Laws, Company Accounts and Auditing Practices, Capital Markets and Securities Laws, and Industrial, Labour, and General Laws. Through this syllabus, candidates gain in-depth knowledge of legal provisions, financial management, taxation, corporate governance, and other vital aspects of corporate management.

By studying the CS Executive 2023 Syllabus, candidates develop a strong foundation in company law, finance, taxation, and other relevant areas. It equips them with the necessary skills and expertise to tackle complex issues in the corporate sector. With focused preparation aligned with the syllabus, candidates can confidently appear for the CS Executive exams and set themselves on the path to becoming successful Company Secretaries.

Sources of law
Meaning of law and its significance; relevance of law to civil society; jurisprudence and legal theory; schools of law propounded by Austin, Dean Roscoe Pound, Salmond, Kelsen and Bentham; statutes, subordinate legislation, custom, common law
Precedent, stare decisis
Constitution of India
Broad framework of the constitution of India; fundamental rights, directive principles of state policy and fundamental duties; legislative framework and powers of union and states; judicial framework; executive/ administrative framework
Legislative process; money bill; finance bill and other bills; parliamentary standing committees and their role; writ jurisdiction of high courts and the supreme court; different types of writs
Interpretation of statutes
Need for interpretation of a statute; principles of interpretation; aids to interpretation; legal terminologies; reading a bare act and citation of cases
General clauses act, 1897
key definitions; general rule of construction; retrospective amendments; powers and functions; power as to orders, rules, etc, made under enactments
Administrative laws
Conceptual analysis; source and need of administrative law; principle of natural justice; administrative discretion; judicial review and other remedies; liability of government, public corporation
Law of torts
General conditions of liability for a tort; strict and absolute liability; vicarious liability; torts or wrongs to personal safety and freedom; liability of a corporate entity/ company in torts; remedies in torts
Limitation act, 1963
Computation of the period of limitation; bar of limitation; effect of acknowledgment; acquisition of ownership by possession; classification of period of limitation
Civil procedure code, 1908
Structure and jurisdiction of civil courts; basic understanding of certain terms-order, judgment and decree, stay of suits, cause of action, res judicata, summary proceedings, appeals, reference, review, and revision
Powers of civil court and their exercise by tribunals; institution of suit; summary procedure
Indian penal code, 1860
Introduction; offences against property-criminal misappropriation of property, criminal breach of trust, cheating, fraudulent deeds and dispositions of property; offences relating to documents and property marks-forgery; defamation
Abetment and criminal conspiracy
Criminal procedure code, 1973
Classes of criminal courts; power of courts; arrest of persons; mens rea; cognizable and non-cognizable offences; bail; continuing offences; compounding of offences; summons and warrants; searches; summary trial
Indian evidence act, 1872
Statements about the facts to be proved; relevancy of facts connected with the fact to be proved; opinion of third persons; facts of which evidence cannot be given; oral, documentary and circumstantial evidence; burden of proof; presumptions; estoppel
Witness; improper admission and rejection of evidence
Special courts, tribunals under companies act and other legislations
Constitution; powers of tribunals; procedure before tribunals; powers of special courts; power to punish for contempt; overview of NCLT rules; quasi-judicial authorities
Arbitration and conciliation act, 1996
Arbitration law in India; appointment of arbitrators; judicial intervention; award; recourse against award; conciliation and mediation
Indian stamp act, 1899
Key definitions; principles of levy of stamp duty; determination, mode and timing of stamp duty; person responsible; consequences of non-stamping and under-stamping; adjudication; allowance and refund; concept of e-stamping
Registration act, 1908
Registration of documents: Compulsory, optional; time and place of registration; consequences of non-registration; prerequisites for registration
Right to information act, 2005
Key definitions; public authorities and their obligations; role of central/ state governments; central information commission; state information commission
Information technology act, 2000
Introduction, definition, important terms under the act; digital signatures, electronic record, certifying authority, digital signature certificate; cyber regulation appellate tribunal; offences and penalties
Rules relating to sensitive personal data under IT act
Company law, principles, and concepts
Introduction to company law: Jurisprudence of company law; meaning, nature, features of a company; judicial acceptance of the company as a separate legal entity; concept of corporate veil, applicability of companies act; definitions and key concepts
Shares and share capital: Meaning and types of capital; concept of issue and allotment; issue of share certificates; further issue of share capital; issue of shares on private and preferential basis; rights issue and bonus shares, Sweat equity shares and ESOPs
Members and shareholders: How to become a member; register of members; declaration of beneficial interest; rectification of register of members; rights of members; variation of shareholders’ rights; shareholders democracy; shareholder agreement, Subscription agreements; veto powers
Debt instruments: Issue and redemption of debentures and bonds; creation of security; debenture redemption reserve; debenture trust deed; conversion of debentures into shares; overview of company deposits
Charges: Creation of charges; registration, modification and satisfaction of charges; register of charges; inspection of charges; punishment for contravention; rectification by central government in register of charges
Distribution of profits: Profit and ascertainment of divisible profits; declaration and payment of dividend; unpaid dividend account; investor education and protection fund; right to dividend; rights shares and bonus shares to be held in abeyance
Corporate social responsibility: Applicability of CSR; types of CSR activities; CSR committee and expenditure; net profit for CSR; reporting requirements
Accounts, audit, and auditors: Books of accounts, Audit and auditor’s report
Transparency and disclosures: Board’s report; annual return; annual report; website disclosures; policies
An overview of inter-corporate loans, investments, guarantees and security, related party transactions
Registers and records: Maintenance and disposal
An overview of corporate reorganization
Introduction to MCA 21 and filing in XBRL
Global trends and developments in company law
Company administration and meetings-law and practices
Board constitution and its powers: Board composition; restriction and powers of board; board committees-audit committee, nomination and remuneration committee, stakeholder relationship committee and other committees
Directors: DIN requirement, types of directors; appointment/ reappointment, disqualifications, vacation of office, retirement, resignation and removal, and duties of directors; rights of directors; loans to directors; disclosure of interest
Key managerial personnel (KMP’s) and their remuneration: Appointment of key managerial personnel; managing and whole-time directors, manager, chief executive officer and chief financial officer; company secretary-appointment, role and responsibilities
Key managerial personnel (KMP’s) and their remuneration: Company secretary-company secretary as a key managerial personnel; functions of company secretary; officer who is in default; remuneration of managerial personnel
Meetings of board and its committees: Frequency, convening and proceedings of board and committee meetings; agenda management; management information system; meeting management; resolution by circulation; types of resolutions; secretarial standard-1
Meetings of board and its committees: Duties of company secretaries before, during and after board/ committee meeting
General meetings: Annual general meeting; extraordinary general meetings; other general meetings; types of resolutions; notice, quorum, poll, chairman, proxy; meeting and agenda; process of conducting meeting; voting and its types-vote on show of hands
General meetings: Voting and its types-poll, e-voting, postal ballot; circulation of members’ resolutions etc; signing and inspection of minutes; secretarial standard-2; duties of company secretaries before, during and after general meeting
Virtual meetings: Technological advancement in conduct of board committee and general meetings; e-AGM
Company secretary as a profession
Legal framework governing company secretaries: The company secretaries act, 1980 along with rules and regulations; disciplinary mechanism and penalties for professional misconduct; ethics in profession, professional liabilities
Secretarial standards board: Secretarial standards board of ICSI; process of making secretarial standards; need and scope of secretarial standards
Mega firms: Concept of mega firms; benefits of mega firms, eligibility criteria for partner, agreement between partners; management of firm; collective multidisciplinary expertise; public relation and brand building
Setting up of business
Choice of business organization: Key features of various structures and issues in choosing between business structures including identification of location; tax implications etc
Company: Private company; public company; one person company; nidhi company; producer company; foreign company-liaison offices; branch office and project office; formation and registration
Charter documents of companies: Memorandum of association and articles of association; doctrine of ultra-vires; doctrine of indoor management; doctrine of constructive notice; incorporation contracts; alteration in MOA and AOA-change of name
Legal status of registered companies: Small company; holding company; subsidiary company and associate company; inactive company; dormant company; government company
Limited liability partnership: Concept of LLP; formation and registration; LLP agreement; alteration in LLP agreement; annual and event based compliances
Other forms of business organizations: Partnership; Hindu undivided family; sole proprietorship; multi state co-operative society; formation; partnership agreement and its registration
Institutions not for profit and NGOs: Section 8 company; trust and society-formation and registration
Financial services organization: NBFCs; housing finance company; asset reconstruction company; micro finance institutions (MFIs); nidhi companies; payment banks; registration
Start-ups: Start-up India policy; registration process; benefits under the companies act and other government policies; different types of capital-seed capital; venture capital; private equity; angel investor; mudra bank
Joint ventures; special purpose vehicles: Purpose and process
Setting up of business outside India: Issues in choosing location; structure and the processes involved
Conversion of existing business entity: Conversion of private company into public company and vice versa; conversion of section 8 company into other kind of company; conversion of company into LLP and vice versa
Registration; licenses and compliances
Various initial registrations and licenses: Mandatory registration-PAN; TAN; GST registration; shops and establishments; SSI/ MSME; additional registration/ license-ESI/ PF; FCRA; pollution; other registration as per requirement of sector; IE code, Drug license; FSSAI; trademark; copyright; patent; design; RBI; banking; IRDA; telecom; I and B; MSME registration; udyog aadhar memorandum; industrial license, Industrial entrepreneurs memorandum (IEM); state level approval from the respective state industrial department
Maintenance of registers and records: Register and records required to be maintained by an enterprise
Identifying laws applicable to various industries and their initial compliances: Compliance of industry specific laws applicable to an entity at the time of setting up of the enterprise
Intellectual property laws (provisions applicable for setting up of business): Copyright act; 1957; patents act; 1970; trade mark act; 1999; geographical indication of goods (registration and protection) act; 1999; designs act; 2000
Compliances under labour laws (provisions applicable for setting up of business): Factories act; 1948; minimum wages act; 1948; payment of wages act; 1936; equal remuneration act; 1976; employees’ state insurance act; 1948, Employees’ provident funds and miscellaneous provisions act; 1952; payment of bonus act; 1965; Payment of gratuity act; 1972; employees compensation act; 1923, Contract labour (regulation and abolition) act; 1970; industrial disputes act; 1947; trade unions act; 1926; maternity relief act; 1961, Child and adolescent labour (prohibition and regulation) act; 1986; persons with disabilities (equal opportunities; protection of rights and full participation) act, 1995, Prevention of sexual harassment of women at workplace (prevention; prohibition and redressal) act; 2013
Compliances relating to environmental laws (provisions applicable for setting up of business): Water (prevention and control of pollution) act; 1974; air (prevention and control of pollution) act; 1981; environment protection act; 1986, Public liability insurance act; 1991; national green tribunal act; 2010
Insolvency; winding up and closure of business
Dormant company: Obtaining dormant status and dormant to active status
Strike off and restoration of name of the company and LLP
Insolvency resolution process; liquidation and winding-up: An overview
Direct taxes
Direct taxes at a glance: Background of taxation system in India; vital statistics; layout; administration
Basic concepts of income tax: An overview of finance bill; important definitions under income tax act, 1961; distinction between capital and revenue receipts and expenditure; residential status and basis of charge; scope of total income; tax rates
Incomes which do not form part of total income: Incomes not included in total income; tax holidays
Computation of income under various heads: Income from salary; income from house property; profit and gains of business or profession; capital gains; income from other sources; fair market value
Clubbing provisions and set off and/ or carry forward of losses: Income of other persons included in assesee’s total income; aggregation of income; set off and/ or carry forward of losses
Deductions from gross total income and rebate and relief: Deductions in respect of certain payments; specific deductions in respect of certain income; deductions in respect for donations for expenditure under CSR activities; rebates and reliefs
Computation of total income and tax liability of various entities: Individual; Hindu undivided family ‘HUF’; alternate minimum tax (AMT); partnership firm/ LLP; co-operative societies; association of person ‘AOP’ and body of individual ‘BOI’, Political parties; electoral trusts; exempt organization-registration u/s 12A/ 12AA
Classification and tax incidence on companies: Computation of taxable income and tax liability of company; dividend distribution tax; minimum alternate tax ‘MAT’; other special provisions relating to companies; equalization levy
Procedural compliance: Permanent account number ‘PAN’/ tax collection account number ‘TAN’; tax deduction at source ‘TDS’ and tax collection at source ‘TCS’; advance tax and self assessment tax ‘SAT’; returns, signatures, e-filing, Fee and interest for default in furnishing return of income; collection, recovery of tax, refunds
Assessment, appeals, and revision: Assessment; types of assessment; appeals; revisions; search, seizure, penalty and offences
Indirect taxes-goods and service tax
Concept of indirect taxes at a glance: Background; constitutional powers of taxation; indirect taxes in India-an overview; pre-GST tax structure and deficiencies; administration of indirect taxation in India; existing tax structure
Basics of goods and services tax ‘GST’: Basics concept and overview of GST; constitutional framework of GST; GST model-CGST/ IGST/ SGST/ UTGST; taxable event; concept of supply including composite and mixed supply; levy and collection of CGST and IGST
Basics of goods and services tax ‘GST’: Composition scheme and reverse charge; exemptions under GST
Concept of time, value, and place of taxable supply: Basic concepts of time and value of taxable supply; basics concept of place of taxable supply
Input tax credit and computation of GST liability-overview
Procedural compliance under GST: Registration; tax invoice, debit and credit note, account and record, electronic way bill; return, payment of tax, refund procedures; audit
Basic overview on integrated goods and service tax (IGST), union territory goods and service tax (UTGST), and GST compensation to states
Indirect taxes-customs act
Overview of customs act: Overview of customs law; levy and collection of customs duties; types of custom duties; classification and valuation of import and export goods; exemption; officers of customs; administration of customs law
Overview of customs act: Import and export procedures; transportation, and warehousing; duty drawback; demand and recovery; confiscation of goods and conveyances; refund
Corporate accounting
Introduction to financial accounting
Introduction to corporate accounting: Records of accounts to be maintained by a company
Accounting for share capital: Issue of shares; forfeiture and re-issue of shares, accounting treatment of premium, buyback of shares; redemption and conversion; capital redemption reserve, bonus shares; rights issue, ESOPs, ESPS
Accounting for share capital: Sweat equity shares and underwriting; book building
Accounting for debentures: Accounting treatment, debenture redemption reserve, redemption of debentures and conversion of debentures into shares
Accounting for debentures: Deferred tax
Related aspects of company accounts: Accounting for ESOP, buy-back, equity shares with differential rights, underwriting and debentures
Financial statements interpretation: Preparation and presentation of financial statements; quarterly, half-yearly and annual financial statement pursuant to listing regulations; depreciation provisions and reserves
Financial statements interpretation: Determination of managerial remuneration; corporate social responsibility spend, various disclosures under the companies act, 2013, LODR and applicable accounting standards; related party and segment reporting
Financial statements interpretation: Audit queries; how to read and interpret financial statements
Consolidation of accounts as per companies act, 2013: Holding company, subsidiary companies, associate companies and joint venture; accounting treatment and disclosures
Corporate financial reporting: Requirements of corporate reporting; recent trends in financial reporting
Cash flow statements: Preparation and their analysis
Accounting standards (AS): Applicability, interpretation, scope and compliance; international financial reporting standards; overview of AS, AS vs. Ind AS vs. IFRS
National and international accounting authorities
Adoption, convergence and interpretation of international financial reporting standards (IFRS) and accounting standards in India
Management accounting and valuation
An overview of cost: Importance and relevance of cost accounting; material cost, labour cost, direct expenses and overheads, cost sheet
Cost accounting records and cost audit under companies act, 2013
Budget, budgeting, and budgetary control: Preparation of various types of budgets; budgetary control system; zero based budgeting; performance budgeting
Ratio analysis: Financial analysis through ratios
Management reporting (management information systems)
Decision making tools: Marginal costing; transfer pricing
Valuation principles and framework: Conceptual framework of valuation, valuation rules; valuation of securities or financial assets; approaches of valuation-assets approach, income approach; market approach; registered valuer; IND AS valuation
Valuation of shares, business, and intangible assets: Regulatory valuations; companies act; insolvency and bankruptcy code; income tax act; SEBI law; FEMA and RBI guidelines
Accounting for share based payments (IndAS 102)
Business and intangible assets
Methods of valuation: Net assets valuation: Relative valuation (comparable companies/ transactions); discounted cash flow valuation; other methods
Laws of Securities
Securities contracts (regulations) act 1956: Objectives of the SCR act, rules and regulations made there under; important definitions; recognized stock exchange, clearing corporation; public issue and listing of securities
Securities contracts (regulations) act 1957: Rules relating to public issue and listing of securities under securities contracts (regulation) rules, 1957
Securities and exchange board of India act, 1992: Objective; powers and functions of SEBI: securities appellate tribunal; penalties and appeals
Depositories act, 1996: Depository system in India; role and functions of depositories; depository participants; admission of securities; dematerialization and rematerialisation; depository process; inspection and penalties
Depositories act, 1996: Internal audit and concurrent audit of depository participants
An overview of SEBI (issue of capital and disclosure requirements) regulations, 2009
An overview of SEBI (listing obligations and disclosure requirements) regulations, 2015
An overview of SEBI (substantial acquisition of shares and takeovers) regulations, 2011
SEBI (buyback of securities) regulations, 1998: Conditions of buy-back; buy back methods: Tender offer, open market (book building and stock exchange); general obligations; penalties
SEBI (delisting of equity shares) regulations, 2009: Delisting of equity shares; voluntary delisting; exit opportunity; compulsory delisting.
An overview of SEBI (share based employee benefits) regulations, 2014
An overview of SEBI (issue of sweat equity) regulations, 2002
EBI (prohibition of insider trading) regulations, 2015
Mutual funds: Types of mutual funds and schemes; key players in mutual funds: sponsor, asset management company, trustee, unit holder, evaluating performance of mutual funds-net asset value, expense ratio, holding period return
Collective investment schemes: Regulatory framework; restrictions on business activities; submission of information and documents; trustees and their obligations
SEBI (ombudsman) regulations, 2003: Procedure for redressal of grievances; implementation of the award; display of the particulars of the ombudsman, SCORES, SEBI (informal guidance) scheme, 2003
Capital market and intermediaries
Structure of capital market: (i) Primary market-(a) capital market investment institutions-domestic financial institutions (DFI), qualified institutional buyers (QIB), foreign portfolio investors (FPI), private equity, angel funds, HNIs, venture capital
Structure of capital market: (i) Primary market-(a) capital market investment institutions-pension funds, alternative investment funds. (b) Capital market instruments-equities, preference shares, shares with differential voting rights, corporate debt
Structure of capital market: (i) Primary market-(b) Capital market instruments-non-convertible debentures (NCD), partly, fully, and optionally convertible debentures, bonds, foreign currency convertible bonds (FCCB)
Structure of capital market: (i) Primary market-(b) Capital market instruments-foreign currency exchangeable bonds (FCEB), Indian depository receipts (IDR), derivatives, warrants. (c) Aspects of primary market-book building, ASBA, green shoe option
Structure of capital market: (ii) Secondary market-development of stock market in India; stock market and its operations, trading mechanism, block and bulk deals, grouping, basis of sensex, nifty; suspension and penalties; surveillance mechanism
Structure of capital market: (ii) Secondary market-risk management in secondary market, impact of various policies on stock markets such as credit policy of RBI, fed policy, inflation index, CPI, WPI, etc
Securities market intermediaries: Primary market and secondary market intermediaries-role and functions, merchant bankers, stock brokers, syndicate members, registrars and transfer agents, underwriters, bankers to an issue, portfolio managers
Securities market intermediaries: Primary market and secondary market intermediaries-debenture trustees, investment advisers, research analysts, market makers, credit rating agencies; internal audit of intermediaries by company secretary in practice
Foreign exchange management and NBFCs
Reserve Bank of India act, 1934: Central banking functions; monetary policy; penalties
Foreign exchange management act, 1999: Introduction
Foreign exchange transactions and compliances: Current and capital account transactions; acquisition and transfer of immovable property in India and abroad; realization and repatriation of foreign exchange; brief information of other FEMA regulations
Foreign contribution (regulation) act, 2010: Introduction and object, eligible contributor, eligible receiver, registration, offences, and penalties
Foreign direct investments-regulations and FDI policy: Automatic and approval route of FDI; setting up of subsidiary/ joint venture/ liaison office/ branch office by non-residents; foreign portfolio investments
Overseas direct investment: ODI policy, foreign currency remittances, setting up of subsidiary/ joint venture/ branch office
Liberalized remittance scheme: Investment outside India by Indian residents
External commercial borrowings (ECB): An overview
Foreign trade policy and procedure: Merchandise exports from India scheme (MEIS); service exports from India scheme (SEIS); duty exemption/ remission schemes; export oriented units (EOUS); electronics hardware technology parks (EHTPS)
Foreign trade policy and procedure: Software technology parks (STPS). Bio-technology parks (BTPS). Imports and related policies
Non banking finance companies(NBFCs): Definition; types; requirement of registration as NBFC and exemptions from registration as NBFC; micro finance institutions, activities of NBFCs; compliances by the NBFCs and requirements of approvals of RBI
Non banking finance companies(NBFCs): Deposit accepting and non-deposit accepting NBFCs; deemed NBFC; core investment company and systemically important core investment companies; peer to peer lending; defaults, adjudication, prosecutions and penalties
Special economic zones act, 2005: Establishment of special economic zones; approval and authorization to operate SEZ; setting up of unit; special economic zone authority
Competition law
Competition act, 2002: Competition policy; anti-competitive agreements; abuse of dominant position; overview of combination and regulation of combinations; competition advocacy; competition commission of India; appellate tribunal
Business, and commercial laws-consumer protection
Consumer protection act, 1986: Consumer protection in India; rights of consumers; consumer dispute redressal forums; nature and scope of remedies
Essential commodities act, 1955: Essential commodities; powers of central government; authorities responsible to administer the act; delegation of powers; nature of order passed under the act; seizure and confiscation of essential commodities
Essential commodities act, 1955: Offences by companies
Legal metrology act, 2009: Standard weights and measures; power of inspection, seizure; declarations on pre-packaged commodities; offences and penalties
Business, and commercial laws-property law
Transfer of property act, 1882: Types of properties; properties which cannot be transferred; rule against perpetuities; Lis pendens; provisions relating to sale; mortgage, charge, lease, gift and actionable claim; specific performance
Real estate (regulation and development) act, 2016: Registration of real estate project; real estate agents; real estate regulatory authority; central advisory council; the real estate appellate tribunal; offences, penalties and adjudication
Real estate (regulation and development) act, 2016: Specimen agreement for sale between the promoter and the allottee; due diligence reporting
Business, and commercial laws-anti-corruption laws
Benami transaction prohibitions (act): Benami property; benami transaction, prohibition of benami transaction; authority, adjudication of benami property
Prevention of money laundering: problem and adverse effect of money laundering; methods of money laundering; offence of money laundering; attachment, adjudication and confiscation
Business, and commercial laws-business laws
Indian contracts act, 1872: Essential elements of a valid contract; indemnity and guarantee; bailment and pledge; law of agency; e-contract; landmark judgments
Specific relief act, 1963: Specific reliefs and defense; specific performance and defense; unenforceable contracts; rescission of contracts; cancellation of instruments; declaratory decrees; preventive reliefs
Sale of goods act, 1930: Essentials of a contract of sale; sale distinguished from agreement to sell, bailment, contract for work and labour and hire-purchase; conditions and warranties; doctrine of caveat emptor; performance of the contract of sale
Sale of goods act, 1930: Landmark judgments
Partnership act, 1932: Rights and liabilities of partners; registration of firms; dissolution of firms and partnership; landmark judgements
Negotiable instrument act, 1881: Negotiable instruments and parties; material alteration; crossing and bouncing of cheques; dishonour of cheques and its remedies; presumption of law as to negotiable instruments; landmark judgments
Financial management
Nature, scope, and objectives of financial management: Risk-return and value of the firm; objectives of the firm; profit maximization vs. wealth maximization; emerging roles of finance managers
Capital budgeting: Compounding and discounting techniques-concepts of annuity and perpetuity; capital budgeting process; techniques of capital budgeting-discounted and non-discounted cash flow methods; capital rationing, Risk evaluation and sensitivity analysis
Capital structure: Introduction-meaning and significance; optimal capital structure; determinants of capital structure; theories of capital structure; EBIT-EPS analysis; EBITDA analysis; risk and leverage; effects of leverage on shareholders’ returns
Sources of raising long-term finance and cost of capital: Sources, meaning, factors affecting cost of capital; methods for calculating cost of capital; weighted average cost of capital (WACC); marginal cost of capital
Project finance: Project planning-preparation of project report, project appraisal under normal inflationary and deflationary conditions; project appraisal by financial institutions-lending policies and appraisal norms by financial institutions and banks, Project review and control; social cost and benefit analysis of project. Term loans from financial institutions and banks; lease and hire purchase finance; venture capital funds; private equity, International finance and syndication of loans, deferred payment arrangements. Corporate taxation and its impact on corporate financing; financing cost escalation
Dividend policy: Introduction-types; determinants and constraints of dividend policy; forms of dividend; different dividend theories
Working capital: Meaning, types, determinants and assessment of working capital requirements, negative working capital; operating cycle concept and applications of quantitative techniques; management of working capital-cash receivables inventories, Financing of working capital; banking norms and macro aspects; factoring and forfaiting
Security analysis: Measuring of systematic and unsystematic risk; fundamental analysis (economic, industry, and company); technical analysis and efficient market hypothesis
Portfolio management: Meaning, objectives; portfolio theory-traditional approach; markowitz portfolio theory; modern approach-CAPM model; economic value added; sharpe single and multi index model; risk adjusted measure of performance
Strategic management
Introduction to management: An overview of functions of management
Introduction to strategic management: An overview-meaning and process; strategic leadership; functions and importance for professionals like company secretaries; environmental influences of business-characteristics and components of business environment
Introduction to strategic management: Environmental influences of business-factors of micro and macro environment of business; competitive environment and porter’s five force model
Business policy and formulation of functional strategy: Introduction to business policy; framework of strategic management; strategic decision model; vision; mission; objectives and goals; strategic levels of the organization
Business policy and formulation of functional strategy: Formulation of functional strategy-formulation of financial; marketing; production; human resource and logistics strategies
Strategic analysis and planning: Situational analysis, strategic choices-SWOT and TOWS analysis; PERT (programme evaluation review technique) and CP (critical path method); portfolio analysis-boston consulting group (BCG) growth-share matrix
Strategic analysis and planning: Ansoff’s product growth matrix, ADL matrix and general electric (GE) model; strategic planning; strategic alternatives-glueck and jauch and michael porter’s generic strategies
Strategic implementation and control: Issues in strategy implementation; various organizational structures and strategy implementation; leadership and its forms; strategic change and control
Analysing strategic edge: Introduction to business process reengineering; concept of benchmarking; introduction to total quality management and six sigma

Frequently Asked Questions (FAQs)

Question: What is the validity period for CS Executive registration?

Answer: The registration for CS Executive is valid for five years, after which candidates need to revalidate their registration.

Question: What is the CS Executive course?

Answer: CS Executive is the second level of exams administered by The Institute of Company Secretaries of India (ICSI) for candidates aspiring to become Company Secretaries.

Question: When can I register for the CS Professional exam?

Answer: Once you have successfully cleared both modules of the CS Executive course, you become eligible to register for the CS Professional exam.

Question: Can I choose to appear in only one module of the CS Executive exam?

Answer: Yes, candidates have the flexibility to appear in either of the modules of CS Executive 2023 Syllabus (Module I or Module II). During the CS Executive exam form filling, you can select the module you wish to appear in. Candidates also have the option to appear in both modules in the same session, with the exam form fee varying based on their choice.

Question: How many papers are included in the CS Executive old and new syllabus?

Answer: The CS Executive old syllabus consists of a total of 7 papers, while the CS Executive 2023 syllabus comprises 8 papers.

Question: What are the exam dates for the CS Executive June 2023 session?

Answer: The CS Executive exams for the June 2023 session will be conducted by ICSI from June 1 to June 9, 2023, in offline mode.

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