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Company Secretary (CS) Course: Levels, Eligibility and Syllabus

CS course

The company Secretary (CS) acts as a conscience seeker of the company. He is a certified Company Secretary hired to handle the legal aspects of a firm. A CS is responsible for the company’s tax returns, financial records, advise the board of directors, and ensure that the company complies with legal and statutory regulations.

The Institute of Company Secretaries of India (ICSI) is the only recognized professional body in India to to regulate the profession of Company Secretaries.

A person, who wants to practice Company Secretaryship, has to complete three levels of training and examination. ICSI provides training to candidates aspiring to pursue CS.

The CS course imparted by ICSI at three levels are as follows:

Foundation Level

Executive Level

Professional Level

CS  course- Eligibility

Given below is eligibility criteria to pursue the CS course in India:

Minimum qualification required to register for the first level (Foundation) of Company Secretary course is, student must be Class XII pass in any stream (excluding fine arts) from a recognized university or equivalent

The student who wishes to pursue CS after Graduation, have to undergo only two levels: Executive level and Professional level

All Graduates and Post Graduates (excluding Fine Arts) and those having passed in the Foundation level of The ICSI, Foundation exam of The Institute of Cost Accountants of India or the Common Proficiency Test (CPT) conducted by The Institute of Chartered Accountants of India or of any other accountancy institution in India or abroad recognized by the Council of the Institute are exempted from passing the Foundation Programme examination

CS Course – Entrance Exams

CS exams are conducted bi-annually in June and December. Candidates can apply as per their choice of exam month.

A candidate is declared to have passed the Foundation / Executive / Professional examination, if he/she secures at one sitting a minimum of 40% marks in each paper and 50% marks in the aggregate of all subjects.

CS  Course Subjects

The Foundation Level  has four papers; Executive level  has eight papers divided into two modules and Professional level has 9 papers divided into three modules.

Foundation level Papers:

Business Environment and Law

Business Management, Ethics and Entrepreneurship

Business Economics

Fundamentals of Accounting and Auditing

Executive Level Papers

Module I 

Jurisprudence, Interpretation & General Laws

Company Law

Setting up of Business Entities and Closure

Tax Laws

Module II

Corporate & Management Accounting

Securities Laws & Capital Markets

Economic, Business and Commercial Laws

Financial & Strategic Management

Professional Level Papers

Module I

Governance, Risk Management, Compliance & Ethics

Advanced Tax Laws

Drafting, Pleadings & Appearances

Module II

Secretarial Audit

Corporate Restructuring

Resolution of Corporate Disputes

Module III

Corporate Funding & Listings in Stock Exchanges

Multidisciplinary Case Studies

Elective, one out of the eight given below:

Banking Law & Practice

Insurance Law & Practice

Intellectual Property Rights-Laws and Practices

Forensic Audit

Direct Tax Law & Practice

Labour Laws & Practice

Valuation & Business Modelling

Insolvency – Law & Practice

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