The CS Executive Programme is the second stage of the Company Secretary course, conducted by the Institute of Company Secretaries of India (ICSI). It is the first major professional level of the course. It covers company law, corporate accounts, securities laws, taxation, labour laws and other commercial laws.
Under ICSI Syllabus 2022, there are 7 CS Executive Subjects 2027 divided into 2 groups. Each paper carries 100 marks. This guide covers every paper in Group 1 and Group 2, the passing criteria and how to prepare for the June 2027 and December 2027 attempts.
CS Executive Subjects 2027 at a Glance
| Particulars | Details |
| Conducting Body | ICSI |
| Applicable Syllabus | Syllabus 2022 |
| Total Groups | 2 |
| Total Subjects | 7 |
| Marks per Paper | 100 |
| Total Marks | 700 |
| Examination Sessions | June and December |
| Passing Criteria | 40% in each paper and 50% aggregate in each group |
Students can appear for one group or both groups in the same session.
Complete List of CS Executive Subjects 2027
| Group | Paper | Subject | Marks |
| Group 1 | Paper 1 | Jurisprudence, Interpretation & General Laws (JIGL) | 100 |
| Group 1 | Paper 2 | Company Law & Practice (CLP) | 100 |
| Group 1 | Paper 3 | Setting Up of Business, Industrial & Labour Laws (SBILL) | 100 |
| Group 1 | Paper 4 | Corporate Accounting & Financial Management (CAFM) | 100 |
| Group 2 | Paper 5 | Capital Market & Securities Laws (CMSL) | 100 |
| Group 2 | Paper 6 | Economic, Commercial & Intellectual Property Laws (ECIPL) | 100 |
| Group 2 | Paper 7 | Tax Laws & Practice (TLP) | 100 |
| Total | 700 |
CS Executive Group 1 Subjects (400 Marks)
Group 1 covers legal foundations, company law, business set-up, labour laws, corporate accounting and financial management.
Paper 1: Jurisprudence, Interpretation & General Laws (JIGL)
JIGL builds the legal foundation for the entire CS course.
Key areas:
- Sources of law and jurisprudence
- Interpretation of statutes
- Constitution of India
- Administrative law
- Law of torts
- Contract law and other general laws
How to prepare: Learn key definitions and the rules of interpretation, then practise application-based questions.
Paper 2: Company Law & Practice (CLP)
CLP is the core subject of CS Executive and the most directly linked to a Company Secretary’s daily work.
Key areas:
- Incorporation of companies
- Share capital and securities
- Members and shareholders
- Directors and Key Managerial Personnel
- Board meetings and general meetings
- Corporate governance and compliance
How to prepare: Read the Companies Act, 2013 provisions section by section and practise case-based questions.
Paper 3: Setting Up of Business, Industrial & Labour Laws (SBILL)
SBILL covers how businesses are set up in India and the labour laws they must comply with.
Key areas:
- Forms of business organisations
- Incorporation and establishment procedures
- Business registrations and approvals
- Industrial and labour legislation
- Employment-related compliance
How to prepare: Make comparison charts for the forms of business and procedures, and revise statutory provisions regularly.
Paper 4: Corporate Accounting & Financial Management (CAFM)
CAFM is the main numerical paper in Group 1.
Key areas:
- Corporate accounting and financial statements
- Share capital and debentures
- Financial management
- Capital budgeting
- Cost of capital
- Working capital management
How to prepare: Practise numericals daily and keep a separate formula notebook for revision.
CS Executive Group 2 Subjects (300 Marks)
Group 2 covers capital markets, economic and commercial laws, and taxation.
Paper 5: Capital Market & Securities Laws (CMSL)
CMSL covers how Indian capital markets work and how SEBI regulates them.
Key areas:
- Securities markets in India
- SEBI and its regulatory framework
- Primary and secondary markets
- Listing requirements
- Market intermediaries
- Investor protection
How to prepare: Understand the purpose behind each regulation before memorising its provisions.
Paper 6: Economic, Commercial & Intellectual Property Laws (ECIPL)
ECIPL covers the laws that govern economic activity, commercial dealings and intellectual property.
Key areas:
- Foreign exchange laws
- Competition law
- Consumer protection
- Intellectual property rights
- Other commercial and economic legislation
How to prepare: Make short summaries and comparison tables for each law, because many questions test the differences between them.
Paper 7: Tax Laws & Practice (TLP)
TLP is the practical tax paper and covers both direct and indirect tax. For the June 2027 and December 2027 attempts, direct tax is examined under the Income-tax Act, 2025, which replaces the Income-tax Act, 1961.
Direct Tax (Income-tax Act, 2025): Salary, House Property, Business or Profession, Capital Gains, Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions, Computation of Total Income, TDS, TCS and Return of Income.
Indirect Tax (GST): Supply, Time and Value of Supply, Place of Supply, Input Tax Credit, and GST Liability and Payment.
How to prepare: Study from the ICSI study material and supplements that follow the new Act, not older books based on the 1961 Act. Section numbers and some terms have changed, so get used to the new structure early. Practise computation questions in both income tax and GST regularly.
CS Executive Passing Criteria
To pass a group, you must score:
- At least 40% in each paper
- At least 50% aggregate across all papers in that group
| Particulars | Group 1 | Group 2 |
| Number of Papers | 4 | 3 |
| Total Marks | 400 | 300 |
| Minimum per Paper | 40 | 40 |
| Minimum Aggregate | 200 | 150 |
Who Can Register for CS Executive?
There are two entry routes:
- After passing CSEET
- Direct Entry for eligible students, including graduates, post-graduates, ICAI Intermediate pass and ICMAI Final pass, and other categories notified by ICSI
Registration Cut-off Dates for 2027 Attempts
| Exam Session | Both Groups | One Group |
| June 2027 | Register by 30 November 2026 | Register by 31 January 2027 |
| December 2027 | Register by 31 May 2027 | Register by 31 July 2027 |
How to Prepare for CS Executive June 2027 and December 2027
For June 2027:
- Finish the syllabus early so you have time for at least two revisions
- Solve past examination papers and ICSI Guideline Answers
- Practise CAFM and Tax numericals daily
- Write timed mock tests before the exam
For December 2027:
- Set a fixed weekly timetable from the start
- Make short chapter-wise notes as you study
- Practise case-based and practical questions
- Revise the legal and tax amendments that apply to your attempt
- Write full-length mock tests in the final month
Recommended preparation flow: Study Material, then Classes, Practice, Guideline Answers, Revision and Tests.
Group 1 or Group 2: Which Should You Attempt First?
- Group 1 suits students who want to start with company law, legal foundations and accounting.
- Group 2 suits students more comfortable with capital markets, commercial laws and taxation.
- Both groups together works if you have enough time to cover all seven papers and revise them properly.
Base the decision on your preparation time, your academic background and the registration cut-off you are aiming for.
Official ICSI Resources
- CS Executive Study Material: https://www.icsi.edu/executive-programme
- Guideline Answers: https://www.icsi.edu/guideline-answers
- Registration after CSEET: https://smash.icsi.edu/Scripts/CSEETregistration/Instructions_CSEETreg.aspx
- Direct Entry Registration: https://smash.icsi.edu/Scripts/Registration/Instructions.aspx?ID=R1
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FAQ’s on CS Executive Subjects 2027
1. How many subjects are there in CS Executive?
There are 7 subjects under ICSI Syllabus 2022: 4 in Group 1 and 3 in Group 2.
2. What are the CS Executive Group 1 subjects?
Jurisprudence, Interpretation & General Laws; Company Law & Practice; Setting Up of Business, Industrial & Labour Laws; and Corporate Accounting & Financial Management.
3. What are the CS Executive Group 2 subjects?
Capital Market & Securities Laws; Economic, Commercial & Intellectual Property Laws; and Tax Laws & Practice.
4. What are the passing marks for CS Executive?
40 out of 100 in each paper and 50% aggregate in the group.
5. Can I appear for both groups of CS Executive together?
Yes. Eligible students can appear for one group or both groups in the same session.
6. Which Income-tax Act applies to CS Executive June 2027 and December 2027?
The Income-tax Act, 2025 applies to Tax Laws & Practice for both the June 2027 and December 2027 attempts. Students should prepare only from material based on the new Act.
7. Which is the toughest CS Executive subject?
It depends on your background. Non-commerce students often find CAFM and Tax harder. Students new to law usually need extra time for Company Law and JIGL.
8. Is CS Executive Group 2 easier than Group 1?
Group 2 has three papers and Group 1 has four. How hard a group feels depends on your strengths, especially in numericals and law.
9. When are CS Executive exams held?
ICSI holds CS Executive examinations twice a year, in June and December.
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