Detailed Company Secretary Syllabus 2025: CSEET, Executive & Professional

SUBJECT

TOPICS

1.

Business Communication

i.                    Essentials of Good English

ii.                   Communication

iii.                 Business Correspondence

iv.                 Common Business Terminologies

2.

Legal Aptitude and Logical Reasoning

A : Legal Aptitude

i.                    Indian Constitution

ii.                   Elements of General Laws (Indian Contract Act and Law of Torts)

iii.                 Elements of Company Secretaries Legislation

iv.                 Elements of Company Law

v.                   Legal Reasoning

B : Logical Reasoning

i.                    Logical Reasoning

ii.                   Verbal Reasoning

iii.                 Non-Verbal Reasoning

3.

Economics and Business Environment

A : Economics

i.                    Basics of Demand and Supply and Forms of Market Competition

ii.                   National Income Accounting and Related Concepts

iii.                 Indian Union Budget

iv.                 Indian Financial Markets

v.                   Indian Economy

B : Business Environment

i.                    Entrepreneurship Scenario

ii.                   Business Environment

iii.                 Key Government Institutions

4.

Current Affairs and Quantitative Aptitude

A : Current Affairs

i.                    National and International Current Affairs

ii.                   Business and Economy

B : Quantitative Aptitude

i.                    Number Systems

ii.                   Fundamental arithmetical operations

GROUP -1

PAPER NO.

PAPER NAME

TOPICS

1.

Jurisprudence, Interpretation & General Laws

i.                    Sources of Law

ii.                   Constitution of India

iii.                 Interpretation of Statutes

iv.                 Administrative Laws

v.                   Law of Torts

vi.                 Law relating to Civil Procedure

vii.               Laws relating to Crime and its Procedure

viii.             Law relating to Evidence

ix.                 Law relating to Specific Relief

x.                   Law relating to Limitation

xi.                 Law relating to Arbitration, Mediation and Conciliation

xii.               Indian Stamp Law

xiii.             Law relating to Registration of Documents

xiv.             Right to Information Law

xv.               Law relating to Information Technology

xvi.             Contract Law

xvii.            Law relating to Sale of Goods

xviii.           Law relating to Negotiable Instruments

2.

Company Law & Practice

Part I: Company Law–Principles & Concepts

i.                    Introduction to Company Law

ii.                   Legal Status and Types of Registered Companies

iii.                 Memorandum and Articles of Association and their Alteration

iv.                 Shares and Share Capital-Concepts

v.                   Members and Shareholders

vi.                 Debt Instruments-Concepts

vii.               Charges

viii.             Distribution of Profits

ix.                 Accounts and Auditors

x.                   Compromise, Arrangement, and Amalgamations-Concepts

xi.                 Dormant Company

xii.               Inspection, Inquiry, and Investigation

Part II: Company Administration and Meetings

i.                    General Meetings

ii.                   Directors

iii.                 Board Composition and Powers of the Board

iv.                 Meetings of the Board and its Committees

v.                   Corporate Social Responsibility-Concepts

vi.                 Annual Report-Concepts

vii.               Key Managerial Personnel (KMPs) and their Remuneration

3.

Setting Up of Business, Industrial & Labour Laws

Part I: Setting up of Business

I.                    Selection of Business Organization

ii.                   Corporate Entities – Companies:

a.       Types of Corporate Business Entities

b.       Drafting of Incorporation Documents

c.        Formation and Registration

iii.                 Limited Liability Partnership

iv.                 Startups and their Registration

v.                   Micro, Small and Medium Enterprises

vi.                 Conversion of Business Entities

vii.               Non-Corporate Entities

viii.             Financial Services Organization

ix.                 Business Collaborations

x.                   Setting up of Branch Office/ Liaison Office/ Wholly owned Subsidiary by a Foreign Company

xi.                 Setting up of Business outside India and Issue Relating Thereto

xii.               Identifying laws applicable to various Industries and their initial compliance

xiii.             Various Initial Registrations and Licenses

Part II: Industrial and Labour Laws

i.                    Constitution and Labour Laws

ii.                   Evaluation of Labour Legislation and the need for a Labour Code

iii.                 Law of Welfare & Working Conditions

iv.                 Law of Industrial Relations

v.                   Law of Wages

vi.                 Social Security Legislation

vii.               Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013

4.

Corporate Accounting and Financial Management

Part I: Corporate Accounting

i.                    Introduction to Accounting

ii.                   Introduction to Corporate Accounting

iii.                 Accounting Standards (AS)

iv.                 Accounting for Share Capital

v.                   Accounting for Debentures

vi.                 Related Aspects of Company Accounts

vii.               Consolidation of Accounts

viii.             Financial Statement Analysis

ix.                 Cash Flows

x.                   Forecasting Financial Statements

Part II: Financial Management

i.                    Introduction

ii.                   Time Value of Money

iii.                 Capital Budgeting

iv.                 Cost of Capital

v.                   Capital Structure

vi.                 Dividend Decisions

vii.               Working Capital Management

viii.             Security Analysis

ix.                 Operational Approach to Financial Decision

GROUP - 2

5.

Capital Market & Securities Laws

Part I : Capital Market

i.                    Basics of Capital Market

ii.                   Secondary Market in India

iii.                 Securities Contracts (Regulations) Act 1956

iv.                 Securities and Exchange Board of India

v.                   Laws Governing to Depositories and Depository Participants

vi.                 Securities Market Intermediaries

vii.               International Financial Services Centres Authority (IFSCA)

Part II : Securities Laws

i.                    Issue of Securities – Concepts

ii.                   Issue and Listing of Non-Convertible Securities

iii.                 Listing Obligations and Disclosure Requirements

iv.                 Acquisition of Shares and Takeovers – Concepts

v.                   Prohibition of Insider Trading

vi.                 Prohibition of Fraudulent and Unfair Trade Practices Relating to Securities Market

vii.               Delisting and Buyback of Securities – Concepts

viii.             Mutual Funds

ix.                 Collective Investment Schemes

6.

Economic, Commercial and Intellectual Property Laws

Part I : Economic & Commercial Laws

i.                    Law relating Foreign Exchange Management

ii.                   Foreign Direct Investments – Regulations & Policy

iii.                 Overseas Direct Investment

iv.                 External Commercial Borrowings (ECB)

v.                   Foreign Trade Policy & Procedure

vi.                 Law relating to Special Economic Zones

vii.               Law relating to Foreign Contribution Regulation

viii.             Prevention of Money Laundering

ix.                 Law relating to Fugitive Economic Offenders

x.                   Law relating to Benami Transactions & Prohibition

xi.                 Competition Law

xii.               Law relating to Consumer Protection

xiii.             Legal Metrology

xiv.             Real Estate Regulation and Development Law

Part II : Intellectual Property Laws

i.                    Law relating to Patents

ii.                   Law relating to Trade Marks

iii.                 Law relating to Copyright

iv.                 Law relating to Geographical Indications of Goods

v.                   Law relating to Industrial Designs

7.

Tax Laws & Practice

Part I : Direct Tax

i.                    Direct Tax at a Glance

ii.                   Basic Concept of Income Tax

iii.                 Incomes which do not form part of Total Income

iv.                 Income under the Head Salary

v.                   Income under the Head House Property

vi.                 Profits and Gains from Business and Profession

vii.               Capital Gains

viii.             Income from Other Sources

ix.                 Clubbing provisions and Set Off and / or Carry Forward of Losses

x.                   Deductions

xi.                 Computation of Total Income and Tax Liability of various entities

xii.               Classification and Tax Incidence on Companies

xiii.             Procedural Compliance

Part II : Indirect Tax (GST & Customs)

i.                    Concept of Indirect Taxes at a Glance

ii.                   Basics of Goods and Services Tax ‘GST’

iii.                 Levy and Collection of GST

iv.                 Time, Value & Place of Supply

v.                   Input Tax Credit & Computation of GST Liability

vi.                 Procedural Compliance under GST

vii.               Overview of Customs Act

GROUP - 1

PAPER NO.

PAPER NAME

TOPICS

1.

Environmental, Social and Governance (ESG) – Principles & Practice

Part I : Governance and Sustainability

i.                    Conceptual Framework of Corporate Governance

ii.                   Legislative Framework of Corporate Governance in India

iii.                 Board Effectiveness

iv.                 Board Processes through Secretarial Standards

v.                   Board Committees

vi.                 Building Better Boards

vii.               Concept of Governance in professional managed company & promoters driven company

viii.             Board Disclosures and website disclosures

ix.                 Data Governance

x.                   Stakeholders Rights

xi.                 Business Ethics

xii.               Board’s Accountability on ESG

xiii.             Environment

xiv.             CSR

xv.               Green Initiatives

xvi.             Governance Influencers

xvii.            Empowerment of the Company Secretary Profession

Part II : Risk Management

i.                    Risk Management

Part III : Environment & Sustainability Reporting

i.                    Sustainability Audit

ii.                   ESG Rating

iii.                 Emerging Mandates from Government and Regulators

iv.                 Integrated Reporting Framework

v.                   Global Reporting Initiative Framework

vi.                 Business Responsibility and Sustainability Reporting

2.

Drafting, Pleadings and Appearances

Part I : Drafting and Conveyancing

i.                    Types of Documents

ii.                   General principles of Drafting

iii.                 Laws relating to Drafting and Conveyancing

iv.                 Drafting of Agreements, Deeds and Documents

v.                   Drafting of Commercial Contracts

vi.                 Documents under Companies Act, 2013

vii.               Art of Opinion Writing

viii.             Commercial Contract Management

Part II : Pleadings and Appearances

i.                    Judicial & Administrative framework

ii.                   Pleadings

iii.                 Art of Advocacy and Appearances

iv.                 Applications, Petitions and Appeals under Companies Act, 2013

v.                   Adjudications and Appeals under SEBI Laws

vi.                 Appearance before other Regulatory and Quasi-judicial Authorities

3.

Compliance Management, Audit & Due Diligence

Part I : Compliance Management

i.                    Compliance Framework

ii.                   Documentation & Maintenance of Records

iii.                 Signing and Certification

iv.                 Legal Framework Governing Company Secretaries

v.                   Values Ethics and Professional Conduct

vi.                 Non Compliances, Penalties and Adjudications

vii.               Relief and Remedies

Part II : Audit & Due Diligence

i.                    Concepts of Various Audits

ii.                   Audit Engagement

iii.                 Audit Principles and Techniques

iv.                 Audit Process and Documentation

v.                   Forming an Opinion & Reporting

vi.                 Secretarial Audit

vii.               Internal Audit & Performance Audit

viii.             Peer Review Audit and Quality Review Audit

ix.                 Due Diligence

x.                    

4.

Elective 1 (Select one Paper out of 5 Elective Papers)

(Given below in Elective papers)

5.

Strategic Management & Corporate Finance

Part I : Strategic Management

i.                    Introduction to Strategic Management

ii.                   Analyzing the External and Internal Environment

iii.                 Business Policy and Formulation of Functional Strategy

iv.                 Strategic Analysis and Planning

v.                   Competitive Positioning

vi.                 Managing the Multi-Business firm and Analyzing Strategic Edge

Part II : Corporate Finance

i.                    Sources of Corporate Funding

ii.                   Raising of Funds from Equity and Procedural aspects

iii.                 Raising of Funds from Debt and Procedural aspects

iv.                 Foreign Funding–Institutions

v.                   Foreign Funding–Instruments, laws and Procedures

vi.                 Role of Intermediaries in fund raising

vii.               Project Evaluation

6.

Corporate Restructuring, Valuation and Insolvency

Part I : Corporate Restructuring

i.                    Types of Corporate Restructuring

ii.                   Acquisition of Company/ Business

iii.                 Planning & Strategy

iv.                 Process of M&A transactions

v.                   Documentation–Merger & Amalgamation

vi.                 Accounting in Corporate Restructuring: Concept and Accounting Treatment

vii.               Taxation & Stamp Duty aspects of Corporate Restructuring

viii.             Regulation of Combinations

ix.                 Regulatory Approvals of Scheme

x.                   Fast Track Mergers

xi.                 Cross Border Mergers

Part II : Valuation

i.                    Overview of Business Valuation

ii.                   Valuation of Business and Assets for Corporate Restructuring

Part III : Insolvency, Liquidation & Winding Up

i.                    Insolvency

ii.                   Application for Corporate Insolvency Resolution Process

iii.                 Role, Functions and Duties of IP/ IRP/ RP

iv.                 Resolution Strategies

v.                   Convening and Conduct of Meetings of Committee of Creditors

vi.                 Preparation & Approval of Resolution Plan

vii.               Pre-Packaged Insolvency Resolution Process

viii.             Cross Border Insolvency

ix.                 Liquidation on or after failing of Resolution Plan

x.                   Voluntary Liquidation

xi.                 Debt Recovery & SARFAESI

xii.               Winding-up by Tribunal under the Companies Act, 2013

xiii.             Strike Off and Restoration of Name of the Company and LLP

7.

Elective 2 (Select one Paper out of 5 Elective Papers)

(Given below in Elective papers)

GROUP – 1

PAPER NO.

SUBJECT

TOPICS

1.

CSR And Social Governance

Part I : Corporate Social Responsibility

i.                    Corporate Social Responsibility

ii.                   CSR Policy

iii.                 CSR Projects & Implementation Agency

iv.                 Social Impact Assessment & CSR Audit

v.                   Guidelines on CSR

vi.                 CSR and Sustainable Development Goals

vii.               Impact of CSR

Part II : Social Governance

i.                    Social Governance

ii.                   Social Stock Exchange

iii.                 Contribution of Non-Corporate Entities (NCE) in Social Governance

iv.                 Societies and Trusts

v.                   Partnership Firms

vi.                 Model Code for Meetings of Non-Corporate Entities

vii.               Financial and Non-financial Reporting of Different non-corporate Entities

viii.             Foreign Funding to Non-Corporate Entities

ix.                 Local Self Governance

2.

Internal and Forensic Audit

Part I : Internal Audit

i.                    Internal Audit: Introduction & Overview

ii.                   Practices related to Internal Auditing

iii.                 Internal Controls

iv.                 Internal Audit Engagements and Planning

v.                   Internal Audit Tools and Techniques

vi.                 Internal Audit of Specific Functions

vii.               Special Points relating to Internal Audit in various entities

viii.             Reporting under Internal Audit

ix.                 Emerging Issues and Challenges

Part II : Forensic Audit

i.                    Basic Concepts of Forensic Audit

ii.                   Audit and Investigations

iii.                 Forensic Audit: Laws and Regulations

iv.                 Forensic Audit and Indian Evidence Law

v.                   Cyber Forensics

vi.                 Fraud Detecting Techniques

3.

Intellectual Property Rights – Law & Practice

i.                    Introduction

ii.                   Types of Intellectual Property

iii.                 Role of International Institutions

iv.                 Indian Patent Law and its Developments

v.                   Patent Databases & Patent Information System

vi.                 Patent Documentation, Examination and Infringement

vii.               Trademarks

viii.             Copyrights

ix.                 Industrial Designs

x.                   Geographical Indications

xi.                 Layout- Designs of Integrated Circuits

xii.               Protection of Trade Secrets

xiii.             Biological Diversity

xiv.             Protection of Plant Varieties

xv.               Business Concerns in Commercializing Intellectual Property Rights

xvi.              

4.

Artificial Intelligence, Data Analytics And Cyber Security – Laws & Practice

Part I : Legal & Compliance Perspective

i.                    Artificial Intelligence (“AI”) - Introduction and Basics

ii.                   Cyber Security

iii.                 Cyber Threats and Cyber Laws

iv.                 Cyber Crimes and Investigation Procedures

v.                   Regulatory Framework on AI, Cyber Security and Cyberspace

vi.                 Data Analytics and Law

Part II : Technological Perspective

i.                    Computer Hardware and Software

ii.                   Network Basics and Security

iii.                 Softwares and Software Security

iv.                 Database Management

v.                   Data Analytics

vi.                 Information Systems

vii.               Management Information Systems – An Overview

viii.             Enterprise Resource Management

ix.                 Internet and Other Technologies

5.

Advanced Direct Tax Laws & Practice

i.                    Computation of Total Income, Tax Liability and Filing of Returns of various entities excluding Companies

ii.                   Computation of Total Income, Tax Liability and Filing of Return of Companies

iii.                 Income Tax Implication on specified transactions

iv.                 Tax Audit

v.                   Assessment

vi.                 Appeals

vii.               Transfer Pricing & General Anti Avoidance Rules “GAAR”

viii.             Double Taxation Avoidance Agreement (DTAA)

GROUP - 2

1.

Arbitration, Mediation & Conciliation

Part I : Arbitration & Conciliation

i.                    Arbitration: An Introduction

ii.                   Commercial Transactions

iii.                 Arbitration Agreement/Clauses and related concepts

iv.                 Arbitration Institution

v.                   Arbitration Procedure

vi.                 Appointment of Arbitrator and Other Aspects

vii.               Pleadings

viii.             Arbitral Proceedings and Evidence in Arbitration

ix.                 Preparation and Execution of Arbitral Award

x.                   Challenge to Award

xi.                 Appeals

xii.               Fast Track and virtual Arbitration

xiii.             Arbitration under Investors' Grievances Redressal Mechanism of Stock Exchanges

xiv.             Conceptual Framework of International Commercial Arbitration

xv.               International Law of Arbitration

xvi.             Emerging Aspects

xvii.            Introduction of Conciliation

xviii.           Conciliation Proceedings

xix.              Conciliation for Micro Small and Medium Enterprises

xx.               International Perspective

Part II : Mediation

i.                    Mediation : An Introduction

ii.                   Negotiation Skills and Communication

iii.                 Process of Mediation

iv.                 Various Modes and scope of Mediation

v.                   Role of Mediation in other ADR domains

vi.                 Emerging aspects

vii.               Rules relating to mediation

viii.             International aspects

2.

Goods And Services Tax (Gst) & Corporate Tax Planning

Part I: Goods and Services Tax ‘GST’

i.                    Overview on Goods and Services Tax ‘GST’

ii.                   Supply under GST

iii.                 Time of Supply

iv.                 Value of Supply

v.                   Input Tax Credit & Computation of GST Liability

vi.                 Procedural Compliance under GST

vii.               Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and Revision

viii.             Inspection, Search, Seizure, Offences & Penalties

ix.                 Compliance Rating, Anti-Profiteering, GST Practitioners, Authorised Representative

Part II: Corporate Tax Planning

i.                    Corporate Tax Planning

ii.                   Tax Planning and Nature of Business

iii.                 Tax Planning and Location of Business

iv.                 Tax Planning and Managerial Decisions

v.                   Tax Planning and Business Restructuring

3.

Labour Laws & Practice

i.                    Constitution and Labour Laws

ii.                   International Labour Organization

iii.                 Law of Welfare & Working Condition

iv.                 Law of Industrial Relations

v.                   Law of Wages

vi.                 Social Security Legislations

vii.               The Labour Laws

viii.             Introduction of Labour Codes

ix.                 Industrial and Labour Laws Audit covering the above Acts and other Industry Specific Acts

4.

Banking & Insurance - Laws & Practice

Part I : Banking Laws

i.                    Overview of Indian Banking System

ii.                   Regulatory Framework of Banks

iii.                 Control over Organization of Banks

iv.                 Banking Operations

v.                   Digital Banking

vi.                 Payment and Collection of Cheques and Other Negotiable Instruments (NI)

vii.               Various Government Schemes

viii.             Consumer Protection

ix.                 Advances, Securities and Documentation

x.                   Calculation of Interest and Annuities

xi.                 Performing & Non Performing Assets

xii.               Analysis of Financial Statements of Banks

xiii.             Risk Management in Banks and Basel Accords

Part II : Insurance Laws

i.                    Concept of Insurance

ii.                   Regulatory Framework in Insurance

iii.                 Life Insurance

iv.                 General and Health Insurance

v.                   Functions in Insurance & Compliance related thereto

a.       Appointment & Role of Appointed Actuary

b.       Product Design & Filings

c.        Underwriting

d.       Marketing & Distribution Channels of Insurance Products

e.       Other Insurance Participants

f.         Claims & Customer Services, Grievance Management

g.        Investments

h.       Accounting

i.         Risk Management

j.         Re-Insurance

k.        Coinsurance

l.         Corporate Governance

m.     Compliance Management, Regulatory Filings/ Reporting/ disclosures and other Compliances

n.       Other Compliances

vi.                 Inspection, Investigation, Penalty & Appellate Procedure

vii.               Professional Opportunities

5.

Insolvency And Bankruptcy – Law & Practice

i.                    Introduction to Insolvency and Bankruptcy Code

ii.                   Corporate Insolvency Resolution Process

iii.                 Resolution Strategies

iv.                 Fast Track Corporation Insolvency Resolution Process

v.                   Liquidation of Corporate Person

vi.                 Voluntary Liquidation of Companies

vii.               Adjudication and Appeals for Corporate Persons

viii.             Pre-Packaged Insolvency Resolution Process

ix.                 Debt Recovery and Securitization

x.                   Winding-Up by Tribunal

xi.                 Insolvency Resolution of Individual and Partnership Firms

xii.               Bankruptcy Order for Individuals and Partnership Firms

xiii.             Bankruptcy for Individuals and Partnership Firms

xiv.             Fresh Start Process

xv.               Professional and Ethical Practices for Insolvency Practitioners

xvi.             Group Insolvency

xvii.            Cross Border Insolvency & IBC

xviii.           Cross Border Insolvency