CS Professional New Syllabus 2023: The New Syllabus shall comprise of seven papers at Professional Programme. The last examination of the CS Professional Programme under the old syllabus (2017) shall be held in Dec, 2024. From June 2025 all ICSI Final or CS Professional exams shall be held in New Syllabus (2022) only.
The Council of the Institute of Company Secretaries of India in exercise of the powers vested under clause (a) of sub-section (2) of Section 15 of the Company Secretaries Act, 1980 approved the New Syllabus (ICSI Syllabus 2022) for the CS Professional Programmes of the Company Secretaryship Course.
CS Professional New Syllabus 2022 is applicable from June 2024 examinations. You may register for CS Professional course under new syllabus w.e.f. August 01, 2023.
There are 2 Groups comprises of 7 papers in the new syllabus (Syllabus 2022) for the Professional Programme of the Company Secretaryship Course. There are 4 subjects in first Group and 3 subjects are in second Group.
CS Professional Subjects under New Syllabus 2022
The New Syllabus shall comprise of seven papers at Professional Programme including two papers as elective papers. The nomenclature of 7 Papers of Professional level exams including electives under the ICSI Syllabus (2022) are as under:
CS Professional Group-I Papers
| Paper No. | Group-I Subject Name |
|---|---|
| Paper-1 | Environmental, Social and Governance (ESG) – Principles & Practice |
| Paper-2 | Drafting, Pleadings and Appearances |
| Paper-3 | Compliance Management, Audit & Due Diligence |
| Paper-4 | Elective 1 (Select one Paper out of 4 Elective Papers) |
CS Professional Group-II Papers
| Paper No. | Group-II Subject Name |
|---|---|
| Paper-5 | Strategic Management & Corporate Finance |
| Paper-6 | Corporate Restructuring, Valuation and Insolvency |
| Paper-7 | Elective 2 (Select one Paper out of 5 Elective Papers) |
CS Professional Elective Papers
CS Professional Elective-1 Papers
(Select one paper for Group-I from Elective 1 Papers)
- CSR & Social Governance; or
- Internal and Forensic Audit; or
- Intellectual Property Rights – Law & Practice; or
- Artificial Intelligence, Data Analytics and Cyber Security – Laws & Practice.
CS Professional Elective-2 Papers
(Select one paper for Group-II from Elective 2 Papers)
- Arbitration, Mediation & Conciliation; or
- Goods and Services Tax (GST) & Corporate Tax Planning; or
- Labour Laws & Practice; or
- Banking & Insurance – Laws & Practice; or
- Insolvency and Bankruptcy – Law & Practice.
Applicability of latest updates on Examination
The objective of the CS Course is to develop a cadre of Company Secretaries by imparting professional knowledge and training considered pre-requisite for functioning of a Company Secretary – whether in employment or in practice.
The syllabus for the examination as set out gives the broad framework within which questions may be asked. Note that the questions may not be necessarily restricted to specific wording or a nomenclature of any terms and legislative enactments contained therein.
The field of business being in a constant flux, the candidates are expected to be thoroughly conversant with the latest developments in different areas, amendments to the laws or the corresponding provisions of any statutory modifications or reenactment thereof and judicial pronouncement related and relevant to the stated course content.
The candidates are expected to keep track of and have intelligent grasp of the latest developments in the relevant areas that have taken place upto 31st May of that calendar year for December session and upto 30 November of previous Calendar Year for June Session.
Pre-Examination Requirement
Students registered under CS Professional programme under ICSI Syllabus 2022 shall have to successfully complete a Pre-Examination Test to become eligible to enroll and appear in the Professional Examinations.
ICSI New Syllabus Effective Dates
Effective Date of ICSI Syllabus 2022 for Professional Programme:
- Start date of CS Final Registration under ICSI Syllabus 2022: August 01, 2023
- First CS Professional Exam under ICSI New Syllabus 2022: June, 2024.
Last attempt for appearing under ICSI Syllabus 2017:
- CS Professional last exam under old syllabus-2017 to be held in December, 2024.
| CS Professional New Syllabus | Exams under Old Syllabus |
|---|---|
| First Exam June 2024 | June 2024 |
| December 2024 | Last Exam Dec 2024 |
| Only New Syllabus exams from June 2025 | No exam under Old syllabus from June 2025 |
Paper-wise Exemption
For Switchover from Old Syllabus (2017) to New Syllabus (2022): The scheme of paper-wise exemption to switch over from CS Final old syllabus i.e. 2017 to CS Professional New Syllabus i.e. 2022 syllabus is placed below:
| Existing Syllabus (2017) | Paper-wise Exemption under New Syllabus (2022) |
|---|---|
| Module-I | |
| 1. Governance, Risk Management, Compliances and Ethics | Group 1, Paper 1 – Environmental, Social and Governance (ESG) – Principles & Practice |
| 2. Advanced Tax Laws | No Exemption |
| 3. Drafting, Pleadings and Appearances | Group 1, Paper 2 – Drafting, Pleadings and Appearances |
| Module-II | |
| 4. Secretarial Audit, Compliance Management and Due Diligence | Group 1, Paper 3 – Compliance Management, Audit & Due Diligence |
| 5. Corporate Restructuring, Insolvency, Liquidation & Winding-up | Group 2, Paper 6 – Corporate Restructuring, Valuation and Insolvency |
| 6. Resolution of Corporate Disputes, Non-Compliances & Remedies | No Exemption |
| Module-III | |
| 7. Corporate Funding & Listings in Stock Exchanges | Group 2, Paper 5 – Strategic Management and Corporate Finance |
| 8. Multidisciplinary Case Studies | No Exemption |
ELECTIVE PAPER Exemption:
| Existing Syllabus (2017) | Paper-wise Exemption under New Syllabus (2022) |
|---|---|
| 1. Banking – Law & Practice | Elective 2, Paper 7.4 – Banking & Insurance – Laws & Practice |
| 2. Insurance– Law & Practice | Elective 2, Paper 7.4 – Banking & Insurance – Laws & Practice |
| 3. Intellectual Property Rights– Laws and Practices | Elective 1, Paper 4.3 – Intellectual Property Rights – Law & Practice |
| 4. Forensic Audit | Elective 1, Paper 4.2 – Internal and Forensic Audit |
| 5. Direct Tax Law & Practice | No Exemption |
| 6. Labour Laws & Practice | Elective 2, Paper 7.3 – Labour Laws & Practice |
| 7. Valuations & Business Modelling | No Exemption |
| 8. Insolvency – Law and Practice | Elective 2, Paper 7.5 – Insolvency and Bankruptcy- Law & Practice |
The candidates registered under ICSI Syllabus 2017 shall be eligible to switchover from August 01, 2023. Further, the ICSI Syllabus 2017 students shall be entitled to two additional attempts under 2017 scheme to clear their remaining module(s).