CS Executive 2026: Syllabus, Subjects, and Exam Pattern
- Shankargouda S Malipatil
- Sep 4
- 5 min read
Updated: Sep 26
To ace the 2026 CS Executive test, you’ll need to grasp topics encompassing company regulations, tax rules, how organizations are run, alongside management accounting – a mix of concepts and real-world use. Knowing what’s tested, also how the exam unfolds, is key for studying smartly, ultimately boosting your chances of passing.

CS Executive 2026: Syllabus, Subjects, and Exam Pattern
To become a Company Secretary, you’ll take the CS Executive Exam – it’s the next step after starting with ICSI. Knowing what the 2026 syllabus covers is key for studying well, also for building skills you’ll actually use. If you’re thinking about taking a CS course in Bangalore has options offering support from instructors who know their stuff.
For 2026, the CS Executive curriculum now reflects what’s happening in businesses today - it includes fresh material covering how companies are run, finance rules, also legal matters. This gives students useful skills for real jobs. To get ready, they should find a good school in Bangalore offering the Company Secretary course in Bangalore; one that uses current books alongside individual help.
Overview of the CS Executive Syllabus 2026
The CS Executive course has two parts, each with four subjects. It delves into things like corporate rules, how organizations are run, taxes, alongside principles – building vital work skills for students. Folks hoping to crack the Company Secretary exam often head to CS coaching classes Bangalore for better understanding alongside guidance on how to respond to questions. Regular work paired with advice from experienced instructors – notably during focused CS Executive classes – builds assurance while boosting test performance.
CS Executive Eligibility 2025
Candidates must clear CSEET to be eligible for the Executive Course.
Graduate or postgraduate degree holders being Direct Entry candidates are exempt from undergoing the CSEET exam.
Exam Details
The exam is held offline on a pen and paper mode.
In all, there are eight papers, four in Module I and four in Module II.
With 100 marks for each paper, there are 800 marks in all.
Criteria for Passing: Fifty per cent for every section, and forty per cent in each paper
CS Management Allocation of Topics and Marks 2026
Module I: Allocation of Subjects and Marks
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% Objective (MCQs) + 70% Descriptive |
CS Executive Module 2 Subjects & Marks Distribution
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 |
The 2026 CS Executive Exam Pattern
Features | Details |
Number of groups | Two |
Mode of Exam | Centre-based examination; Offline |
Duration of Exam | Three hours for each paper |
Marks | 100 marks for each paper |
Language of Question Paper | English |
Nature of questions | MCQs and Descriptive 20% case-based objective questions and 80% descriptive questions. |
Pre-Examination Requirement | Complete a Pre-Examination Test to become eligible to Enroll |
Passing criteria | 40% in each paper and 50% marks in aggregate |
Comprehensive CS Executive Curriculum 2026: Module I
Paper 1: Fundamental Laws, Interpretation, and Jurisprudence
This paper's main subjects include:
Fundamental rights, obligations, governmental framework, and administrative principles are outlined in the Indian Constitution and Administrative Law.
Regulatory analysis: the fundamentals and guidelines of interpreting laws.
Provisions and uses of general clauses in the General Clauses Act of 1897.
Law of Torts & Consumer Protection: Key components of consumer rights, remedies, and torts under consumer protection legislation.
2 Paper: Law of Companies
The legal framework that governs Indian enterprises is the main topic of this essay. Important subjects include:
Types of corporations, the registration procedure, and memorandums and articles of association are all covered in incorporation and company structure.
Share Capital & Rights of Shareholders: issuing, transferring, repurchasing, and safeguarding shares.
Meetings & Resolutions: The steps involved in holding general meetings, board meetings, and resolution-passing sessions.
Regulations for Directors and Boards: Selection, Functions, Responsibilities, and Management of Directors.
Paper 3: Establishing Business Organizations and Closing
The various company structures and their regulatory environments are discussed in this study. Among the subjects are:
Commercial Organizations: The legal and procedural features of collaborations, sole traders, limited liability partnerships, and corporations.
The Legal Framework for Startups & MSMEs: Govt programs, benefits, & compliance requirements.
Remedies for Insolvency & Liquidation: winding up, insolvency procedures, and business entity closure.
Paper 4: Direct and Indirect Tax Laws
All types of taxes in India are covered in this essay. Covered topics include:
General ideas, income heads, computation, & tax administration are covered in the Income Tax Act of 1961.
Important clauses, levies, collection, and compliance with the Goods and Services Tax (GST) legislation.
Tax planning and compliance includes submitting returns, penalties, assessments, and tax tactics.
Module II of the 2025 CS Executive Syllabus
Paper 5 :Corporate & Management Accounting
This test assesses your understanding of financial management and corporate accounting concepts. Among the subjects are:
Accounting for Debentures and Share Capital: Issue, Redeem, and Associated Clauses.
Preparation, interpretation, and performance assessment of financial statements and ratio analysis.
Financial health, working capital, and liquidity are all examined in cash flow and fund flow statements.
Paper 6: Capital Markets & Securities Laws
The legal structure and operation of securities markets are the main topics of this course. Topics covered:
The function of financial intermediaries, compliance, and SEBI regulations in the operation of the stock market.
Regulations and procedures pertaining to initial public offerings, repurchases, or mergers.
Company governance and insider trading: moral behavior, openness, and safeguarding investors.
Paper 7:Economic, Business, and Commercial Laws
The main laws affecting business and trade are highlighted in this report. Subjects covered include:
Antitrust arrangements, exercise of dominant position, and mergers are covered under the Competition Act of 2002.
The Foreign Exchange Management Act (FEMA) governs currency, foreign investment, and international trade.
The National Consumer Protection Act: Consumer Rights, Dispute Settlement, and Redressal Procedures.
Paper 8: Management of Finance and Strategy
In order to assess leadership and decision-making abilities, this article combines strategy and finance. Essential subjects:
Methods for assessing projects and investments are part of capital budgeting and investment decisions.
Risk analysis and management is the process of determining, evaluating, and reducing business risks.
Leadership & Business Strategy: Leadership concepts, competitive advantage, and strategic planning.
(FAQs)
1. what are the main modifications to the 2025 syllabus for CS Executives?
A number of revisions are included in the 2025 syllabus to conform to industry and legal requirements:
Questions based on case law have been introduced to the securities and company law sections.
updated tax laws, including the most recent changes to the GST and income tax.
In Papers 4 (Tax Laws) and 8 (Financial & Strategic Management), MCQ-based evaluation was introduced, with objective questions receiving 30% of the total weight.
2. What are the requirements to pass the CS Executive 2025 exam?
In order to pass the CS Executive test, applicants need to obtain:
40% or more in every topic, and
50% or more of the total in every module.
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