CS - Executive Programme : Course Structure

ICSICS (2008)EP : Executive Programme • Course Structure

Course Identification, Duration and Examination dates

The course at this level is identified as

EP » Executive Programme

For those students who are pursuing the course through Foundation Programme i.e. after passing Foundation Programme level, this would be the second level course relating to the CS (Company Secretaries - Professional Accounting) Course.

For those students who are taking up the course after their Graduation this is the primary/first level course.

Course Duration

The minimum course duration as per the regulations of the institution is

CS_EP » 10 months

The course duration is the minimum time that a student has to spend on taking up the course at this level. It is the period starting from, the time the student gets registered, to the time the student completes the course.

The actual time that a student has to spend on the course would be dependent on the actual date of registration.

When are the Examinations Conducted?

The main/final examinations for the course at this level are conducted twice every year generally on specified dates which do not change except under extraordinary circumstances.

June Examination

First Week of June [2nd to 7 th – 9.30 a.m. to 12.30 a.m.]

December Examination

Last Week of December [26th to 31st – 9.30 a.m. to 12.30 am]

Eligibility of Supplementary Candidates to Pursue the Courses at this Level

With regard to a student being a supplementary passed candidate, there is no restriction of any sort on the eligibility to do these courses.

One can pursue the course even if he/she is a supplementary passed candidate at the graduation examinations.

The minimum academic qualification required is a pass at the 10 + 2 +3 level or at the foundation level examinations.

Therefore, a supplementary passed candidate is placed on the same footing as the regular candidate.

Pursuing Executive Programme along with Graduation/Post-Graduation Courses

Pursuing along with Graduation/Post-Graduation

The course can be pursued along with graduation or Post Graduation Courses.

There is no restriction with regard to pursuance of this course along with any other course i.e. any graduation course or post graduation course.

A candidate would be purusing this level along with


If he/she is taking up this level after getting through his/her Foundation Programme Level

Post Graduation

If he/she is taking up this level after getting his/her Foundation Programme level and has not yet completed the course
If he/she is taking up the course after his/her graduation.

Pursuing the courses along with | B.Sc | B. Tech | M.B.B.S | ...!!!!

Since the course is basically commerce oriented, the best bet is a student doing this course along with formal B. Com/M.Com courses of any university. However this is not a requirement/compulsion.

Even students doing their Graduation course in the science stream, can pursue this course along with their graduation (i.e. B.Sc) or Post Graduation (i.e. M.Sc).

For that matter even students doing their engineering, medicine etc can also pursue this course along with their graduation or post graduation courses.

There are specialised streams like Cost Engineering, Energy Auditing, etc., which can be pursued on doing professional accounting courses along with professional courses in science stream.

Course Structure Pattern

The CS course at the EP (Executive Programme) level consists of only theoretical examinations. There are 6 subjects arranged into 2 modules of 3 papers each of 100 marks.

Pass Marks

To pass/qualify at the examination a student has to obtain a minimum of 40% in each paper and an aggregate of 50% in all the papers of a module together, failing which the student has to reappear in all the papers of the module again.


Wherein the student has failed the examination but has obtained high marks in one or more papers as specified, there are certain exemptions from appearing in that paper.


Foundation Programme



Graduation/(10 + 2 + 3)


Executive Programme

[6 subjects arranged into two modules of 3 papers of 100 marks each.]


Practical Experience/Training

Students are required/eligible to undergo 15 months training
(with a company or a Company Secretary in practice Registered with the institute)


Professional Programme

A student has to get through the papers at this level and thereby pass the executive programme level to be eligible to go to the next level (Professional Programme) of the course.

Subjects to be Studied

Each paper 3 hours-100 Marks

CS: Executive Programme - Module I

CS: Executive Programme - Module II

Use the subject names as links to pages containing the syllabus and list of recommended books.

Compulsory Bridge Course for Non Commerce Students

To enable non - commerce students who are eligible for direct admission to the executive level programme, to get a fundamental understanding on commerce subjects the ICSI has made it compulsory for such students to take up a course of postal or oral tuition in those subjects of the Foundation examination which he/she had not studied at the graduate or post graduate level before becoming eligible to pursue the executive level programme/course.

Student registering for the compulsory bridge course, need not attend examination in these subjects but has to compulsorily undergo either oral or postal tuition in them.

Registration entitles the student to a set of study material in the relevant subjects which they have to study to get themselves acquainted for the course. Students are advised to study the subjects and answer and submit the test papers provided with them in their own interest.

Exemptions from One or More Papers based on Other Qualifications Held

Exemption From Executive Programme !!

No one is exempt from studying all the papers at this level i.e. there is no academic qualification that would entitle a student to bypass the executive level and go to the professional programme level directly.

• Exemption From some Papers

Based on academic qualifications possessed, a candidate may be entitled to exemptions from appearing in individual subjects of the executive programme level/course.

Module I

  1. Paper I: General and Commercial Laws:

    Exemption is available to candidates possessing the following qualifications :

    1. M.A. (Corporate secretary ship)
    2. Degree in law of a recognized university
  2. Paper II: Company Accounts and Cost & Management Accounting:

    Exemption is available to candidates possessing the following qualifications :

    1. M.A. (Corporate secretary ship)/MBA/M.Com with accountancy as one of the subjects at B.A. (Corporate secretary ship)/B. Com level with full paper in cost accounting/management accounting/ financial management at M.A. (Corporate secretaryship)/MBA/M.Com level of a recognised university and should have secured 50% marks in the subject concerned.
    2. Pass in the final examination of ICWAI
  3. Paper III: Tax Laws:

    Exemption is available to candidates possessing the following qualifications :

    1. M.A. (Corporate secretary ship)
    2. Pass in the final examination of ICWAI