CS Executive is a 9-month course that comes after CS Foundation. Students need to clear CSEET to take admission to CS Executive. CS Executive is the second level in the path to becoming a Company Secretary. Apart from CS Foundation, students who have passed an Undergraduate degree can also apply for CS Executive. CS Executive syllabus: CS Executive Syllabus consists of 2 modules.
The first module contains Jurisprudence, Interpretation & General Laws, Company Law, Setting up of Business Entities and Closure, Tax Laws.
The second module comprises Corporate & Management Accounting, Securities Laws & Capital Markets, Economics, Business, Commercial Laws, and Financial and Strategic Management.
Detailed Syllabus:
Jurisprudence, Interpretation & General Laws Sources of Law, Constitution of India, Interpretation of Statutes, General Clauses Act, 1897, Administrative Laws, Law of Torts, Limitation Act, 1963, Civil Procedure Code, 1908, Indian Penal Code, 1860, Criminal Procedure Code, 1973, Indian Evidence Act, 1872, Special Courts, Tribunals under Companies Act & Other Legislations, Arbitration and Conciliation Act, 1996, Indian Stamp Act, 1899, Registration Act, 1908, Right to Information Act, 2005, and Information Technology Act, 2000.
Company Law Introduction to Company Law, Shares and Share Capital, Members and Shareholders, Debt Instruments, Charges, Distribution of Profits, Corporate Social Responsibility, Accounts, Audit and Auditors, Transparency and Disclosures, An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions, Registers and Records, An overview of Corporate Reorganization, Introduction to MCA 21 and filing in XBRL, Global Trends and Developments in Company Law, Board Constitution and its Powers, Directors, Key Managerial Personnel (KMP’s) and their Remuneration, Meetings of Board and its Committees, General Meetings, Virtual Meetings, Legal framework governing Company Secretaries, Secretarial Standards Board, and Mega Firms.
Setting up of Business Entities and Closure Choice of Business Organization, Company, Charter documents of Companies, Legal status of Registered Companies, Limited Liability Partnership, Other forms of business organizations, Institutions Not For Profit & NGOs, Financial Services Organization, Start-ups, Joint Ventures, Setting up of Business outside India, Conversion of existing business entity, Various Initial Registrations and Licenses, Maintenance of Registers and Records, Identifying laws applicable to various Industries and their initial compliances, Intellectual Property laws, Compliances under Labour Laws, Compliances relating to Environmental laws, Dormant Company, Strike off and restoration of name of the company and LLP, and Insolvency Resolution process; Liquidation and Winding-up.
Tax Laws Direct Taxes at a Glance, Basic concepts of Income Tax, Incomes that do not form part of Total Income, Computation of Income under Various Heads, Clubbing provisions and Set Off and / or Carry Forward of Losses, Deductions from Gross Total Income & Rebate and Relief, Computation of Total Income and Tax Liability of various entities, Classification and Tax Incidence on Companies, Procedural Compliance, Assessment, Appeals & Revision, Concept of Indirect Taxes at a glance, Basics of Goods and Services Tax ‘GST’, Concept of Time, Value & Place of Taxable Supply, Input Tax Credit & Computation of GST Liability, Procedural Compliance under GST, Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service tax (UTGST), and GST Compensation to States, and Overview of Customs Act.
Corporate & Management Accounting Introduction to Financial Accounting, Introduction to Corporate Accounting, Accounting for Share Capital, Accounting for Debentures, Related Aspects of Company Accounts, Financial Statements Interpretation, Consolidation of Accounts as per Companies Act, 2013, Corporate Financial Reporting, Cash Flow Statements, Accounting Standards (AS), National and International Accounting Authorities, Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India, An Overview of Cost, Cost Accounting Records & Cost Audit under Companies Act, 2013, Budget, Budgeting and Budgetary Control, Ratio Analysis, Management Reporting (Management Information Systems), Decision Making Tools, Valuation Principles & Framework, Valuation of Shares, Business and Intangible Assets, Accounting for Share based payments (IndAS 102), Business and Intangible Assets, and Methods of Valuation.
Securities Laws & Capital Markets Securities Contracts (Regulations) Act 1956, Securities and Exchange Board of India Act, 1992, Depositories Act, 1996, 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, SEBI (Delisting of Equity Shares) Regulations, 2009, An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014, An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002, SEBI (Prohibition of Insider Trading) Regulations, 2015, Mutual Funds, Collective Investment Schemes, SEBI (Ombudsman) Regulations, 2003, Structure of Capital Market, and Securities Market Intermediaries.
Economic, Business, and Commercial Laws Reserve Bank of India Act, 1934; Foreign Exchange Management Act, 1999; Foreign Exchange Transactions & Compliances, Foreign Contribution (Regulation) Act, 2010, Foreign Direct Investments – Regulations & FDI Policy, Overseas Direct Investment, Liberalized Remittance Scheme, External Commercial Borrowings (ECB), Foreign Trade Policy & Procedure, Non Banking Finance Companies (NBFCs), Special Economic Zones Act, 2005, Competition Act, 2002, Consumer Protection Act, 1986, Essential Commodities Act, 1955, Legal Metrology Act, 2009, Transfer of Property Act, 1882, Real Estate (Regulation and Development) Act, 2016, Benami Transaction Prohibitions (Act), Prevention of Money Laundering, Indian Contracts Act, 1872, Specific Relief Act, 1963, Sale of Goods Act, 1930, Partnership Act, 1932, and Negotiable Instrument Act, 1881.
Financial and Strategic Management Nature and Scope of Financial Management, Capital Budgeting, Capital Structure, Sources of raising long-term finance and Cost of Capital, Project Finance, Dividend Policy, Working Capital, Security Analysis, Portfolio Management, Introduction to Management, Introduction to Strategic Management, Business Policy and Formulation of Functional Strategy, Strategic Analysis and Planning, Strategic Implementation and Control, and Analyzing Strategic Edge.
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