The CS Executive program is a professional course offered by the Institute of Company Secretaries of India (ICSI) for students who wish to pursue a career in the field of company secretarial practice. The program is divided into two modules, with the first module consisting of four papers and the second module consisting of two papers.
The first module of the CS Executive program covers the following subjects:
Company Law: This paper covers the laws and regulations that govern the formation, management, and dissolution of companies in India.
Cost and Management Accounting: This paper covers the principles and practices of cost and management accounting, including budgeting, financial analysis, and decision-making.
Economic and Commercial Laws: This paper covers the laws and regulations that govern economic and commercial activities in India, including the Indian Contract Act, the Sales of Goods Act, and the Competition Act.
Tax Laws and Practice: This paper covers the laws and regulations related to taxation in India, including income tax, sales tax, and service tax.
The second module of the CS Executive program covers the following subjects:
Company Accounts and Auditing Practices: This paper covers the principles and practices of financial accounting, including the preparation of financial statements and the role of auditors in ensuring the accuracy and integrity of financial information.
Capital Markets and Securities Laws: This paper covers the laws and regulations related to capital markets and securities in India, including the Securities Contracts (Regulation) Act and the Securities and Exchange Board of India (SEBI) Act.
To be eligible for the CS Executive program, students must have completed their graduation or equivalent in any stream from a recognized university. The students have to pass through the Foundation and Executive Program and then the Professional Program. After passing the Executive program, students can go for the Professional program and after passing that they can become a Company Secretary.