CS Executive 2026: Syllabus, Subjects, and Exam Pattern

CS Executive 2026: Syllabus, Subjects, and Exam Pattern

The Institute of Company Secretaries of India, or ICSI, gives the CS Executive Exam. It’s the next step after you start training to become a Company Secretary. People wanting to become Company Secretaries should really know the 2026 CS Executive Syllabus. It helps them study effectively, giving them a clear plan for the exam CS Executive 2026: Syllabus, Subjects, and Exam Pattern.

The learning plan for leaders at the Chartered Secretary Institute received changes to better fit how businesses work today. The material now covers current issues in how companies are run, rules for managing money, laws for businesses. This helps students gain useful skills for their future careers.

CS Executive Syllabus 2026 – Overview

The CS Executive course has two parts. Each part includes four tests. This course teaches important topics like business law, how organizations are run, managing money, taxes, plus what’s right or wrong to give students skills they’ll need for their careers.

CS Executive Eligibility 2026

• CSEET Route: Clearing the CSEET exam is mandatory to register for the Executive course.

• Direct Entry Route: Graduates and postgraduates are exempted from CSEET and can apply directly for the Executive level.

• CS Executive Exam Pattern 2026

• Exam mode: pen and paper, offline.

• Eight papers total—four in Module I and four in Module II.

• For a total of 800 points, each test is given a score out of 100.

Students must receive at least 40 percent on each test and at least 50 percent overall for each topic in order to pass.

CS Executive 2026 – Management of Topics and Marks (Module I)

The first part of the CS Executive program organizes topics, assigning points to areas like legal matters, how companies are built, plus things about running a business. Breaking down the content by subject helps people study smarter, focusing on what matters most.

Paper No.	Subject	Marks	Exam Type
Paper 1	Jurisprudence, Interpretation & General Laws	100	Subjective
Paper 2	Company Law	100	Subjective
Paper 3	Setting up of Business Entities & Closure	100	Subjective
Paper 4	Tax Laws (Direct & Indirect Tax)	100	30% MCQs + 70% Descriptive

CS Executive Module 2: Distribution of Subjects and Marks 2026

Paper No.	Subject	Marks	Exam Type
Paper 5	Corporate & Management Accounting	100	Subjective
Paper 6	Securities Laws & Capital Markets	100	Subjective
Paper 7	Economic, Business & Commercial Laws	100	Subjective
Paper 8	Financial & Strategic Management	100	30% MCQs + 70% Descriptive

CS Executive 2026 Exam Pattern

• Number of Modules: Two

• Mode of Exam: Offline, centre-based examination

• Each paper takes about three hours to complete

• Marks per Paper: 100

• Question Language: English

• Question Type: Combination of MCQs and Descriptive questions

• Questions come from real situations, with 20 percent focusing on measurable facts, 80 percent explaining what happened

• Pre-Examination Requirement: Complete Pre-Examination Test to be eligible

• You need to score at least 40 percent on each test. Your total score across all tests must be 50 percent or higher to pass

  
  

Comprehensive CS Executive Syllabus 2026 – Module I

Paper 1: Jurisprudence, Interpretation & General Laws

It covers basic law ideas, like these:

• Rights, duties, and administrative principles under the Indian Constitution

• How to understand laws, rules, also how they work

• Provisions under the General Clauses Act, 1897

• Law of Torts and Consumer Protection, including remedies and consumer rights

  
  

Paper 2: Company Law

Explains the laws governing businesses in India

• Different kinds of businesses, how to legally form them, the documents that outline what they do

• Company ownership, with details on creating, moving, protecting stock, also the rights of owners

• Holding regular meetings for everyone, also meetings for the board, then approving decisions

• What directors do, what they are in charge of, how they are led

  
  

Paper 3: Establishing Business Organizations and Closing

Explains various ways to organize a business, with the rules for each

• The legal rules, steps for setting up, working with, sole traders, partnerships, limited liability partnerships, businesses

• Rules for new businesses, small to medium enterprises, government help, things you must do to follow the law

• Ways to deal with businesses that cannot pay their debts, shut down, or stop operating

Paper 4: Tax Laws (Direct & Indirect)

Focuses on Indian taxation systems:

• Discover different ways people earn money, how taxes get calculated, how the tax system functions following the rules from the 1961 Income Tax Act.

• The laws, charges, and compliance requirements of the Goods and Services Tax (GST) Act

• Figure out taxes, submit your forms, avoid fines, handle reviews, work toward following the rules effectively

CS Executive Syllabus 2025 – Module II

Paper 5: Corporate & Management Accounting

This report checks understanding of how companies keep their financial records, also how they handle money. Important topics are:

• Accounting for Share Capital & Debentures: Procedures for issue, redemption, and related provisions.

• Financial Statements & Analysis: Preparation, interpretation, ratio analysis, and performance evaluation.

• Cash Flow & Fund Flow Statements: Assessment of working capital, liquidity, and overall financial position.

  
  

Paper 6: Securities Laws & Capital Markets

It explores how financial markets work, including rules for trading investments. Key subjects include:

• The functions of market operations, regulatory supervision, and intermediaries are all part of the regulatory framework and SEBI compliance.

• IPOs, buybacks, mergers, and acquisitions are examples of public issues and corporate restructuring.

• Corporate governance and insider trading: measures for openness, investor protection, and moral behavior.

Paper 7: Business, Commercial, and Economic Laws

This explains the laws that control business activity within India, covering how things are bought, sold, traded. Key topics cover:

• The Competition Act of 2002 addresses unfair business practices, firms using their size to harm others, also rules for company combinations.

• FEMA (Foreign Exchange Management Act): Provisions on foreign trade, investment, and currency regulation.

• Consumer Protection Act: Rights of consumers, dispute resolution, and redressal mechanisms.

  
  

Paper 8: Financial & Strategic Management

This tool helps you practice making choices, showing leadership, combining money matters with overall company plans. Main ideas cover:

• Capital Budgeting & Investment Decisions: Project evaluation techniques and investment analysis.

• Risk Management: Identification, assessment, and mitigation of business risks.

• Guiding a team, setting goals, beating the competition, different ways to lead.

FAQs on CS Executive 2025 Syllabus

1. What new things will the 2025 CS Executive course cover?

The 2025 course material updates to reflect new laws, also changes in how things are done professionally

• Introduction of case law–based questions in Company Law and Securities Law papers.

• Updated provisions reflecting the latest amendments in GST and Income Tax laws.

• For the Tax Laws exam, Paper 4, alongside the Financial Strategic Management exam, Paper 8, multiple choice questions count for 30% of your score. The rest, 70%, comes from your written answers.

2. What is the passing requirement for CS Executive 2025?

People need to get these things to be considered:

• You need a score of at least 40% on every test

• You must achieve at least 50 percent of the total points in every section.