CS DEC 2022 Exam ICSI Professional Syllabus With Subject Wise: In Detailed and Marks allocated

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CS Professional New Syllabus 2022: The Institute of Company Secretaries of India (ICSI) has issued the syllabus for the CS professional exam 2022. The syllabus includes all the detailed topics of the subjects of CS professional 2021. The last attempt at CS professional old syllabus will be in June 2021, after that all the students will have to compulsorily switch to the new syllabus of CS professional 2022. 

                     

In this article, the CS Professional New Syllabus 2022, CS exam pattern is provided, In the CS Exam pattern the subject-wise marks distribution is listed in detail, and all the topics of both the old and new syllabus of CS professional 2022 are covered. To know the complete detail of the new and old syllabus of CS professional 2022 as per ICSI read the complete article given below.

CS Professional Syllabus & Exam Pattern 

The exam pattern as per the new syllabus of CS professional exam 2022 is as given below:

Exam Pattern 

Highlights Details 
Types of Question As Per the Paper Objective and Subjective Both
Total Number of Papers in Each GroupEight Papers 
Total Number of Groups in CA IntermediateTwo Groups 
Mode of the Exam Pen and Paper Based
Medium of ExamEnglish and Hindi Both 
Maximum Marks for Single Group400 Marks Per Group 
Negative Marking   No Negative Marking for Wrong Answers 
Maximum Marks Per Paper100 Marks Per Paper
Maximum Marks for Both Group800 Marks for Both Group
Duration of the Exam Three Hours Per Paper

CS Professional New Syllabus 2022 Subject–wise Marks Distribution

The subject-wise marks distribution as per the new syllabus of CS professional 2022 is as given below:

Marks distribution 

Paper and subjects Marks distribution
Module – 1
Paper – 1: Governance, Risk Management, Compliances, and EthicsPart I: Governance (50 Marks)
Part II: Risk Management (20 Marks)
Part III: Compliance (20 Marks)
Part IV: Ethics & Sustainability (10 Marks)
Paper – 2: Advanced Tax LawsPart I: Goods and Service Tax ‘GST’ (60 Marks)
Part II: Customs Law (10 Marks)
Part III: Direct Tax & International Taxation (30 Marks)
Paper – 3: Drafting, Pleadings, and AppearancesDrafting, Pleadings, and Appearances (Max Marks 100)
Module – 2
Paper – 4: Secretarial Audit, Compliance Management, and Due DiligencePart I: Compliance Management (40 Marks)
Part II: Secretarial Audit &Due Diligence (60 Marks)
Paper – 5: Corporate Restructuring, Insolvency, Liquidation & Winding-upPart I: Corporate Restructuring (50 Marks)
Part II: Insolvency& Liquidation (50 Marks)
Paper – 6: Resolution of Corporate Disputes, Non-Compliances & RemediesResolution of Corporate Disputes, Non-Compliances& Remedies (Max Marks 100)
Module – 3
Paper – 7: Corporate Funding & Listings in Stock ExchangesPart-A: Corporate Funding (60 Marks)Part B: Listing (40 Marks)
Paper – 8: Multidisciplinary Case Studies (open book exam)Multidisciplinary Case Studies (Max Marks 100)
Paper – 9: Eight Elective Papers (open book exam)
9.1- Banking – Law & PracticeBanking – Law & Practice (Max Marks 100)
9.2- Insurance– Law & PracticeInsurance – Law & Practice (Max Marks 100)
9.3- Intellectual Property Rights– Laws and PracticesIntellectual Property Rights: Laws and Practices (Max Marks 100)
9.4- Forensic AuditForensic Audit (Max Marks 100)
9.5- Direct Tax Law & PracticeDirect Tax Laws & Practice (Max Marks 100)
9.6- Labour Laws & PracticeLabour Laws and Practice (Max Marks 100)
9.7- Valuations & Business ModellingPart I: Valuations (70 Marks)
Part- II: Business Modelling (30 Marks)
9.8- Insolvency – Law and PracticeInsolvency – Law, and Practice(Max Marks 100)

CS Professional Old Syllabus Subject–wise Marks Distribution

The subject-wise marks distribution as per the CS Professional old syllabus 2021 is as given below:

Marks distribution 

Paper and subjects Marks distribution
Module – 1
Paper – 1: Advanced Company Law and PracticeAdvance Company Law And Practice (100 Marks)
Paper – 2: Secretarial Audit, Compliance Management, and Due DiligencePart – A: Secretarial Audit (25 Marks)
Part – B: Due Diligence and Compliance Management (75 Marks)
Paper – 3: Corporate Restructuring, Valuation, and InsolvencyPart – A: Corporate Restructuring (50 Marks)
Part – B: Valuation (30 Marks)Part – C: Insolvency (20 Marks)
Module – 2
Paper – 4: Information Technology and Systems AuditInformation Technology and Systems Audit (100 Marks)
Paper – 5: Financial, Treasury, and Forex ManagementFinancial, Treasury, And Forex Management (100 Marks)
Paper – 6: Ethics, Governance, and SustainabilityPart – A: Ethics and Governance (70 Marks)
Part – B: Sustainability (30 Marks)
Module – 3
Paper 7- Advanced Tax Laws and PracticePart – A: Direct Tax Management (30 Marks)
Part B: Central Excise, Customs, VAT, and Service Tax (70 Marks)
Paper 8- Drafting, Appearances, and PleadingsDrafting, Appearances, and Pleadings (100Marks)
Paper 9- Five Elective Papers
9.1- Banking Law and PracticeBanking Law and Practice (100 Marks)
9.2- Capital, Commodity, and Money MarketCapital, Commodity, and Money Market (100 Marks)
9.3- Insurance Law and PracticeInsurance – Law and Practice (100 Marks)
9.4- Intellectual Property Rights – Law and PracticeIntellectual Property Rights – Law and Practice (100 Marks)
9.5- International Business Laws and PracticesInternational Business – Laws And Practices (100 Marks)

CS Professional Syllabus 2022: Subject-wise topics of Module 1

The new syllabus of CS professional 2022 is divided into three modules. The new syllabus of CS Professional exam 2022 as per ICSI for module 1 is as given below: 

Paper 1 – Governance, Risk Management, Compliances and Ethics (CS Professional Syllabus 2022)

The topics covered under the ICSI professional new syllabus for the paper ‘Governance, Risk Management, Compliances, and Ethics’ are as given below: 

Part I: Governance (50 Marks)

  1. Conceptual Framework of Corporate Governance 
  2. Legislative Framework of Corporate Governance in India
  3. Board Effectiveness
  4. Board Processes through Secretarial Standards.
  5. Board Committees
  6. Corporate Policies &Disclosures
  7. Directors’ Training, Development, and familiarization.
  8. Performance Evaluation of Board and Management
  9. Role of promoter / controlling shareholder, redressal against Oppression and Mismanagement.
  10. Monitoring of group entities and subsidiaries.
  11. Accounting and Audit related issues.
  12. Related Party Transactions.
  13. Vigil Mechanism / Whistleblower.
  14. Corporate Governance and Shareholders’ Rights.
  15. Corporate Governance and other Stakeholders
  16. Governance and Compliance Risk 
  17. Corporate Governance Forums.
  18. Parameters of Better Governed Companies
  19. Dealing with Investor Associations, Proxy Services Firms, and Institutional Investors.
  20. Family Enterprise and Corporate Governance.

Part II: Risk Management (20 Marks)

  1.  Risk Identification, Mitigation, and Audit 

Part III: Compliance (20 Marks)

  1. Compliance Management
  2. Internal Control 
  3. Reporting 
  4. Website Management

Part IV: Ethics & Sustainability (10 Marks)

  1. Ethics & Business 
  2. Sustainability
  3. Models / Approaches to Measure Business Sustainability
  4. Indian and contemporary Laws Relating to Anti-bribery

Paper 2 – Advanced Tax Laws (CS Professional Syllabus 2022)

The topics covered under the new syllabus of CS Professional 2022 for the paper ‘Advanced Tax Laws’ are as given below: 

Part I: Indirect Taxes (70 Marks)

GST and Customs Laws

Goods and Service Tax ‘GST’ (60 Marks)

  1. An Overview of Goods and Services Tax ‘GST’
  2. Supply
  3. Input Tax Credit & Computation of GST Liability
  4. Procedural Compliance under GST
  5. Demand and Recovery, Advance Ruling, Appeals, and Revision.
  6. Inspection, search, seizure, offenses & penalties.
  7. Compliance rating, anti-profiteering, GST practitioners, authorized representatives, and professional opportunities.
  8. Integrated Goods and Service Tax (IGST).
  9. Union Territory Goods and Service Tax (UTGST).
  10. GST Compensation to States.
  11. Industry/ Sector Specific Analysis.

Customs Law (10 Marks)

  1. Basic Concepts of Customs Law
  2. Valuation & Assessment of Imported and Export Goods & Procedural Aspects
  3. Arrival or Departure and Clearance of Goods, Warehousing, Duty Drawback, Baggage, and Miscellaneous Provisions
  4. Advance Ruling, Settlement Commission, Appellate Procedure, Offences and Penalties
  5. Foreign Trade Policy (FTP) to the extent relevant to Indirect tax

Part II: Direct Tax & International Taxation (30 Marks)

  1. Corporate Tax Planning & Tax Management
  2. Taxation of Companies, LLP and Non-resident
  3. General Anti Avoidance Rules ‘GAAR’
  4. Basics of International Taxation
  1. Transfer Pricing
  2. Place of Effective Management (POEM)
  1. Tax Treaties.
  2. Income Tax Implication on specified transactions

Paper 3 – Drafting, Pleadings, and Appearances (CS Professional Syllabus 2022)

The topics covered under the new syllabus of CS Professional 2022 for the paper ‘Drafting, Pleadings and Appearances’ are as given below: 

  1. Judicial & Administrative framework
  2. General Principles of Drafting and relevant Substantive Rules
  3. Secretarial Practices & Drafting
  4. Drafting and Conveyancing Relating to Various Deeds and Agreements
  5. Drafting of agreements, documents, and deeds
  6. Pleadings
  7. Art of Writing Opinions
  8. Appearances & Art of Advocacy

CS Professional Syllabus 2022 – Subject-wise topics of Module 2

The syllabus of CS Professional exam 2022 as per ICSI for module 2 subjects is as given below: 

Paper 4 – Secretarial Audit, Compliance Management and Due Diligence (CS Professional Syllabus 2022)

The topics covered under the new syllabus of CS Professional 2022 for the paper ‘Secretarial Audit, Compliance Management and Due Diligence’ are as given below: 

Part I: Compliance Management (40 Marks)

  1. Compliance Framework 
  2. Compliances a) Entity wise, b) Activity wise, c) Sector-wise, d) Industry Specific, e) State and Local applicable laws
  3. Documentation & maintenance of records 
  4. Search and Status Report 
  5. KYC
  6. Signing and Certification 
  7. Segment-wise Role of Company Secretaries 

Part II: Secretarial Audit &Due Diligence (60 Marks)

  1. Audits 
  2. Secretarial Audit
    1. Overview & introduction 
    2. Scope of Secretarial Audit
  1. Internal Audit & Performance Audit 
  2. Concepts and Principles of Other Audits
    1. Corporate Governance Audit
    2. CSR Audit
    3. Takeover Audit
    4. Insider Trading Audit
    5. Industrial and Labour Laws Audit
    6. Cyber Audit
    7. Environment Audit
    8. Systems Audit
    9. Forensic Audit
    10. Social Audit.
  1. Audit Engagement 
  2. Audit Principles and Techniques 
  3. Audit Process and Documentation 
  4. Forming an Opinion & Reporting 
  5. Secretarial Audit
  6. Quality Review 
  7. Values Ethics and Professional Conduct
  8. Due Diligence: Overview and Introduction
  9. Due Diligence: Impact Assessment of Non-Compliances and Reporting thereof

Paper 5 – Corporate Restructuring, Insolvency, Liquidation & Winding-up (CS Professional Syllabus 2022)

The topics covered under the new syllabus of CS Professional 2022 for the paper ‘Corporate Restructuring, Insolvency, Liquidation & Winding-up’ are as given below: 

Part I: Corporate Restructuring (50 Marks)

  1. Types of Corporate Restructuring 
  2. Acquisition of Company/ Business
  3. Planning & Strategy 
  4. Process of M&A transactions
  5. Documentation–Merger and Amalgamation 
  6. Valuation of Business and Assets for Corporate Restructuring 
  7. Accounting in Corporate Restructuring—Concept and Accounting Treatment
  1. Taxation & Stamp Duty aspects of Corporate Restructuring 
  2. Competition Act 
  3. Regulatory approvals of scheme
  4. Appearance before NCLT / NCLAT.
  5. Fast Track Mergers 
  6. Cross Border Mergers

Part II: Insolvency& Liquidation (50 Marks)

  1. Insolvency 
  2. Petition for Corporate Insolvency Resolution Process 
  3. Role, Functions, and Duties of IP/ IRP/ RP
  4. Resolution Strategies 
  5. Convening and Conduct of Meetings of Committee of Creditors
  6. Preparation & Approval of Resolution Plan 
  7. Individual/ Firm Insolvency 
  8. Fresh Start Process 
  9. Debt Recovery & SARFAESI 
  10. Cross Border Insolvency 
  11. Liquidation on or after failing of RP
  12. Voluntary Liquidation 
  13. Winding-up by Tribunal under the Companies Act, 2013

Paper 6 – Resolution of Corporate Disputes, Non – Compliances& Remedies (CS Professional Syllabus 2022)

The topics covered under the new syllabus of CS Professional 2022 for the paper ‘Resolution of Corporate Disputes, Non – Compliances & Remedies’ are as given below: 

  1. Shareholders’ Democracy &Rights
  2. Corporate Disputes 
  3. Fraud under Companies Act and IPC.
  4. Misrepresentation & Malpractices
  5. Regulatory Action
  6. Defaults, Adjudication, prosecutions, and penalties under the Companies Act, Securities Laws, FEMA, COFEPOSA, Money Laundering, Competition Act, Labour Laws & Tax Laws.
  7. Fines, Penalties, and Punishments under various laws.
  8. Civil and Criminal Trial Procedure and Process.
  9. Relief and Remedies: Compounding of offenses under Companies Act, SEBI & FEMA; Mediation and Conciliation; Settlement and Proceeding (Consent order under SEBI law); Appeal against the order of Adjudicating officer, SAT, NCLT, NCLAT, Enforcement Directorate, IT Commissioner, GST Commissioner; Revision of order; Appearance before Quasi-judicial and other bodies- NCLT, NCLAT, SAT, SEBI, RD, ROC, RBI, CCI.
  10. Crisis management, Professional Liability, D&O Policy & other Risk and liability mitigation approach.

Paper 7 – Corporate Funding & Listings in Stock Exchanges (CS Professional Syllabus 2022)

The topics covered under the new syllabus of CS Professional 2022 for the paper ‘Corporate Funding & Listings in Stock Exchanges’ are as given below: 

Part-A: Corporate Funding (60 Marks)

  1. Indian Equity- Public Funding
  2. Indian Equity- Private funding
  3. Indian equity- Non-Fund based
  4. Debt Funding – Indian Fund Based
  5. Debt Funding – Indian Non-fund Based
  6. Foreign Funding – Instruments & Institutions
  7. Other Borrowings Tools
  8. Non-Convertible Instruments- Non-Convertible Redeemable Preference Shares (NCRPs) etc.
  9. Securitization.

Part B: Listing (40 Marks)

  1. Listing–Indian Stock Exchanges
  2. International Listing
  3. Various Procedural requirements for the issue of securities and Listing.
  4. Preparing a Company for an IPO and Governance requirements thereafter, Appraising the Board and other functions in the organizations regarding the Post IPO/Listing Governance changes.
  5. Documentation & Compliances.

CS Professional Syllabus 2022- Subject-wise topics of Module 3

The new syllabus of CS Professional exam 2022 as per ICSI for module 3 is as given below:

Paper 8 – Multidisciplinary Case Studies (CS Professional Syllabus 2022)

The topics covered under the new syllabus of CS Professional 2022 for the paper ‘Multidisciplinary Case Studies’ are as given below:

Case studies mainly on the following areas:

  1. Corporate Laws including Company Law
  2. Securities Laws
  3. FEMA and other Economic and Business Legislations
  4. Insolvency Law
  5. Competition Law
  6. Business Strategy and Management
  7. Interpretation of Law
  8. Governance Issues.

Paper 9.1 – Banking – Law & Practice (CS Professional Syllabus 2022)

Paper 9 is an elective paper (The students will have to choose one from the given eight subjects)The topics covered under the new syllabus of CS Professional 2022 for the elective paper ‘Banking – Law & Practice’ are as given below:

  1. Overview of the Indian Banking System
  2. Regulatory Framework of Banks
  3. Control over Organization of Banks 
  4. Regulation of Banking Business 
  5. Banking operations 
  6. IT in Banking 
  7. Payment and Collection of Cheques and Other Negotiable Instruments
  8. Case Laws on Responsibility of Paying Bank 
  9. Case Laws on Responsibility of Collecting Bank 
  10. Various Government Schemes 
  11. Consumer Protection 
  12. Loans and Advances 
  13. Securities for Banker’s Loans 
  14. Documentation
  15. Calculation of Interest and Annuities
  16. Calculation of YTM
  17. Foreign Exchange Arithmetic
  18. Non – Performing Assets
  19. Final Accounts of Banking Companies 
  20. Risk Management in Banks and Basel Accords 

Paper 9.2 – Insurance – Law & Practice (CS Professional Syllabus 2022)

The topics covered under the new syllabus of CS Professional 2022 for the elective paper ‘Insurance – Law & Practice’ are as given below:

  1. Concept of Insurance 
  2. Regulatory Framework of Insurance Business in India 
  3. Life Insurance – Practices 
  4. Life Insurance – Underwriting 
  5. Applications for Life Insurance 
  6. Life Insurance – Finance 
  7. Health Insurance 
  8. General Insurance – Practices and Procedures 
  9. Fire & Consequential Loss Insurance 
  10. Marine Insurance 
  11. Agricultural Insurance 
  12. Motor Insurance 
  13. Liability Insurance 
  14. Aviation Insurance 
  15. Risk Management 
  16. Corporate Governance for Insurance Companies.

Paper 9.3 – Intellectual Property Rights: Laws and Practices (CS Professional Syllabus 2022)

The topics covered under the new syllabus of CS Professional 2022 for the elective paper ‘Intellectual Property Rights: Laws and Practices’ are as given below:

  1. Introduction
  2. Types of Intellectual Property- Origin and Development- An Overview
  3. Role of International Institutions
  4. Patents 
  5. Indian Patent Law
  6. Patent Databases & Patent Information System 
  7. Preparation of Patent Documents 
  8. Process for Examination of Patent Application 
  9. Patent Infringement 
  10. Recent Developments in the Patent System
  11. Trademarks and Merchandise Marks Act, 1958 
  12. Copyrights 
  13. Industrial Designs 
  14. Geographical Indications 
  15. Layout- Designs of Integrated Circuits 
  16. The Protection of Plant Varieties and Farmers’ Rights 
  17. Protection of Trade Secrets.
  18. Key Business Concerns in Commercializing Intellectual Property Rights
  19. Case Laws, Case Studies, and Practical Aspects.

Paper 9.4 – Forensic Audit (CS Professional Syllabus 2022)

The topics covered under the new syllabus of CS Professional 2022 for the elective paper ‘Forensic Audit’ are as given below:

  1. Introduction
  2. Fraud and Audit
  3. Audit and Investigations
  4. Forensic Audit 
  5. Forensic Audit and Indian Evidence Law 
  6. Cyber Forensics 
  7. Case Laws, Case Studies, and Practical Aspects.

Paper 9.5 – Direct Tax Laws & Practice (CS Professional Syllabus 2022)

The topics covered under the new syllabus of CS Professional 2022 for the elective paper ‘Direct Tax Laws & Practice’ are as given below:

  1. An Overview of Income Tax Act, 1961
  2. Computation of Income under the head of Salary 
  3. Computation of Income under the head of House Property
  4. Computation of Income – Profits and Gains from Business and Profession
  5. Computation of Income under the head of Capital Gains
  6. Computation of Income from Other Sources
  7. Exemptions/Deduction, Clubbing provisions, Set-Off and/or Carry Forward of Losses, Rebate, and Relief 
  8. Computation of Total Income and Tax Liability
  9. TDS/TCS, Returns, Refund & Recovery
  10. Tax Planning & Tax Management 
  11. International Taxation – An Overview
  12. Recent Case Laws 

Paper 9.6 – Labour Laws& Practice (CS Professional Syllabus 2022)

The topics covered under the new syllabus of CS Professional 2022 for the elective paper ‘Labour Laws& Practice’ are as given below:

  1. Constitution and Labour Laws
  2. International Labour Organization 
  3. Law of Welfare & Working Condition
  4. Law of Industrial Relations
  5. Law of Wages
  6. Social Security Legislations
  7. The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by Certain Establishments)
  8. Act, 1988.
  9. Labour Codes
  10. Industrial and Labour Laws Audit covering the above Acts and other Industry Specific Acts.

Paper 9.7 – Valuations & Business Modelling (CS Professional Syllabus 2022)

The topics covered under new the syllabus of CS Professional 2022 for the elective paper ‘Valuations & Business Modelling’ are as given below:

Part – I: Valuations (70 Marks)

  1. Overview of Business Valuation 
  2. Purpose of Valuation 
  3. International Valuation Standards Overview.
  4. Valuation guidance resources in India.
  5. Business Valuation Methods
  6. Steps to establish the Business Worth
  7. Valuation of Tangibles
  8. Valuation of Intangibles
  9. Accounting for share-based payment (Indian AS – 102).
  10. Valuation during Mergers & Acquisitions.
  11. Valuation of various magnitudes of Business Organizations 
  12. Valuation of Business during Distressed Sale.

Part – II: Business Modelling (30 Marks)

  1. Introduction to Business Modelling 
  2. Business Model Analysis: Facets of Analysis 

Paper 9.8 – Insolvency – Law and Practice (CS Professional Syllabus 2022)

The topics covered under the new syllabus of CS Professional 2022 for the elective paper ‘Insolvency – Law and Practice’ are as given below:

  1. Insolvency – Concepts and Evolution
  2. Introduction to Insolvency and Bankruptcy Code
  3. Corporate Insolvency Resolution Process
  4. Insolvency Resolution of Corporate Persons
  5. Resolution Strategies
  6. Fast Track Corporation Insolvency Resolution Process
  7. Liquidation of Corporate Person
  8. Voluntary Liquidation of Companies
  9. Adjudication and Appeals for Corporate Persons
  10. Debt Recovery and Securitization
  11. Winding-Up by Tribunal
  12. Cross Border Insolvency 
  13. Insolvency Resolution of Individual and Partnership Firms
  14. Bankruptcy Order for Individuals and Partnership firms
  15. Bankruptcy for Individuals and Partnership Firms
  16. Fresh Start Process
  17. Professional and Ethical Practices for Insolvency Practitioners

Old syllabus of CS professional 2021: Subject-wise topics of Module 1

The old syllabus of CS professional 2021 is divided into three modules as given below: 

Paper 1 – Advanced Company Law and Practice (CS Professional Syllabus 2021)

The topics covered under the old syllabus of CS Professional 2021 for the paper ‘Advance Company Law and Practice’ are as given below: 

  1. Company Formation and Conversion
  2. Procedure for Alteration of Memorandum and Articles
  3. Procedure for Issue of Securities (Part A- Shares, Part B- Debt Instruments)
  4. Procedure relating to Membership, Transfer, and Transmission
  5. Directors and Managerial Personnel
  6. Meetings
  7. Auditors
  8. Distribution of Profit
  9. Procedure relating to Charges
  10. Procedure relating to Inter-Corporate Loans, Investments, Guarantees, and Security
  11. Preparation & Presentation of Reports
  12. E- Filing
  13. Striking off Names of Companies
  14. Recent Trends and Developments in Company Law
  15. Trusts and Non-Profit Organisation

Paper 2 – Secretarial Audit, Compliance Management and Due Diligence (CS Professional Syllabus 2021)

The topics covered under the old syllabus of CS Professional 2021 for the paper ‘Secretarial Audit, Compliance Management and Due Diligence’ are as given below: 

Part A- Secretarial Audit

  1. Secretarial Standards
  2. Secretarial Audit

Part B- Due Diligence and Compliance Management

  1. Checklist for Secretarial Audit
  2. Issue of Securities
  3. Depository Receipts Due Diligence
  4. Merger & Acquisition (M&A) Due Diligence
  5. Competition Law Due Diligence
  6. Legal Due Diligence
  7. Due Diligence for Banks
  8. Environmental Due Diligence
  9. Search and Status Reports
  10. Compliance Management

Paper 3 – Corporate Restructuring, Valuation, and Insolvency (CS Professional Syllabus 2021)

The topics covered under the old syllabus of CS Professional 2021 for the paper ‘Corporate Restructuring, Valuation and Insolvency’ are as given below: 

Part A- Corporate Restructuring

  1. Introduction and Concepts
  2. Merger and Amalgamation
  3. Corporate Demerger and Reverse Merger
  4. Takeover
  5. Funding of Merger and Takeover
  6. Financial Restructuring
  7. Post-Merger Reorganization
  8. Case Studies

Part B- Valuation

  1. Introduction
  2. Valuation Techniques
  3. Regulatory and Taxation Aspects
  4. Valuations for Different Strategies

Part C- Insolvency

  1. Introduction
  2. Revival, Rehabilitation, and Restructuring of Sick Companies
  3. Securitization and Debt Recovery
  4. Winding Up
  5. Cross Border Insolvency

CS Professional Old Syllabus 2021: Subject-wise Topics of Module 2

The old syllabus of CS Professional exam 2021 as per ICSI for module 4 is as given below:

Paper 4 – Information Technology and Systems Audit (CS Professional Syllabus 2021)

The topics covered under the old syllabus of CS Professional 2021 for the paper ‘Information Technology and Systems Audit’ are as given below: 

  1. Information Technology Law
  2. Information Systems
  3. Computer Hardware – An Overview
  4. Computer Software – An Overview
  5. Database Management
  6. Programming – An overview
  7. Internet and Other Technologies
  8. Management Information Systems – An Overview
  9. Enterprise Resource Management
  10. E-Governance in India
  11. Systems Audit – An Overview

Paper 5 – Financial, Treasury and Forex Management (CS Professional Syllabus 2021)

The topics covered under the old syllabus of CS Professional 2021 for the paper ‘Financial, Treasury and Forex Management’ are as given below: 

  1. Nature and Scope of Financial Management
  2. Capital Budgeting
  3. Capital Structure
  4. Cost of Capital
  5. Financial Services
  6. Project Finance
  7. Dividend Policy
  8. Working Capital
  9. Security Analysis and Portfolio Management
  10. Derivatives and Commodity Exchanges- An Overview
  11. Treasury Management
  12. Forex Management
  13. Practical Problems and Case Studies

Paper 6 – Ethics, Governance, and Sustainability (CS Professional Syllabus 2021)

The topics covered under the old syllabus of CS Professional 2021 for the paper ‘Ethics, Governance, and Sustainability are as given below: 

Part A: Ethics and Governance

  1. Introduction
  2. Ethical Principles in Business
  3. Conceptual Framework of Corporate Governance
  4. Board Effectiveness – Issues and Challenges
  5. Board Committees
  6. Legislative Framework of Corporate Governance in India
  7. Legislative Framework of Corporate Governance – An International Perspective
  8. Risk Management and Internal Control
  9. Corporate Governance and Shareholder Rights
  10. Corporate Governance and Other Stakeholders
  11. Corporate Governance Forums

Part B: Sustainability

  1. Sustainability
  2. Corporate Sustainability Reporting Frameworks
  3. Legal Framework, Conventions, Treaties on Environmental and Social Aspects
  4. Principle of Absolute Liability – Case Studies
  5. Contemporary Developments – Integrated Reporting

CS Professional Old Syllabus 2021: Subject-wise topics of Module 3

The old syllabus of CS Professional exam 2021 as per ICSI for module 3 is as given below:

Paper 7 – Advanced Tax Laws and Practice (CS Professional Syllabus 2021)

The topics covered under the old syllabus of CS Professional 2021 for the paper ‘Advanced Tax Laws and Practice’ are as given below: 

Part A: Direct Tax Management

  1. Taxation of Individual Entities, Partnership, LLP, Companies
  2. International Taxation Covering Taxation of Non-Resident Entities, Advance Ruling, Transfer Pricing, Direct tax Avoidance Agreement.
  3. Case studies and Practical Problems covering Advance Tax Planning relating to Companies and Business Entities.

Part B: Central Excise, Customs, VAT, and Service Tax

  1. Introduction
  2. Central Excise Laws
  3. Customs Laws
  4. Promissory Estoppel in Fiscal Laws
  5. Tax Planning and Management
  6. Goods and Service Tax

Paper 8 – Drafting, Appearances, and Pleadings (CS Professional Syllabus 2021)

The topics covered under the old syllabus of CS Professional 2021 for the paper ‘Drafting, Appearances and Pleadings’ are as given below:

  1. General Principles of Drafting and Relevant Substantive Rules
  2. Drafting and Conveyancing Relating to Various Deeds and Agreements
  3. Drafting of Agreements under the Companies Act
  4. Pleadings
  5. Appearances
  6. Compounding of Offences
  7. Practical Exercises

Paper 9.1 – Banking Law and Practice (CS Professional Syllabus 2021)

Paper 9 is an elective paper (The students will have to choose any one from the given five subjects)The topics covered under the old syllabus of CS Professional 2021 for the elective paper ‘Banking law and Practice’ are as given below:

  1. Overview of Banking System
  2. Regulatory Framework and Compliances
  3. Legal Aspects of Banking Operations
  4. Banking Related Laws
  5. Banker – Customer Relations
  6. Loans and Advances
  7. Securities for Banker’s Loans
  8. Financial Analysis of Banks
  9. Financial System Contemporary and Emerging Issues: An Overview
  10. International Banking Management
  11. Electronic Banking and IT in Banks
  12. Risk Management in Banks
  13. Ethics and Corporate Governance in Banks

Paper 9.2 – Capital, Commodity, and Money Market (CS Professional Syllabus 2021)

The topics covered under the old syllabus of CS Professional 2021 for the elective paper ‘Capital, Commodity and Money Market’ are as given below:

  1. Economic Framework
  2. Legal Framework
  3. Financial Intermediaries Framework
  4. Primary Markets
  5. Secondary Markets
  6. Capital Market Investment Institutions
  7. Capital Market Instruments
  8. Resource Mobilization through International Markets
  9. Landmark Studies and Report of Committees on Capital Markets
  10. Economics of Commodities Marketing
  11. Commodities Market Operations
  12. Introduction to Money Market

Paper 9.3 – Insurance – Law and Practice (CS Professional Syllabus 2021)

The topics covered under the old syllabus of CS Professional 2021 for the elective paper ‘Insurance – Law and Practice’ are as given below:

  1. Understanding and Managing Risk
  2. General Principles and Concepts of Insurance
  3. Insurance Contract and Indian Market Conditions
  4. Regulatory Environment – Specific Legislations
  5. Regulatory Environment – General
  6. International Regulatory Framework
  7. Life Insurance – Practices, Procedures
  8. Life Insurance & Pension Products
  9. General Insurance – Practices and Procedures – Focus Underwriting
  10. General Insurance – Practices and Procedures – Focus Claims
  11. General Insurance Products
  12. Ethics and Corporate Governance Framework for Insurance Companies

Paper 9.4 – Intellectual Property Rights- Law and Practice (CS Professional Syllabus 2021)

The topics covered under the old syllabus of CS Professional 2021 for the elective paper ‘Intellectual Property Rights- Law and Practice’ are as given below:

  1. Introduction
  2. Patents
  3. Patent Databases & Patent Information System
  4. Preparation of Patent Documents
  5. Process for Examination of Patent Application
  6. Patent Infringement
  7. Recent Developments in the Patent System
  8. Trademarks
  9. Copyrights
  10. Industrial Designs
  11. Geographical Indications
  12. Protection of Trade Secrets
  13. Key Business Concerns in Commercializing Intellectual Property Rights
  14. Management and Valuation of Intellectual Property
  15. Recent Trends and Development

Paper 9.5 – International Business- Laws and Practice (CS Professional Syllabus 2021)

The topics covered under the old syllabus of CS Professional 2021 for the elective paper ‘International Business- Laws and Practice’ are as given below:

  1. Introduction
  2. International Business Environment
  3. Multi-National Enterprises (MNEs) and Foreign Direct Investment (FDI)
  4. Foreign Trade Policy and Procedures
  5. International Trade and Regional Economic Integration
  6. Institutional Environment
  7. Anti-Dumping Duties
  8. Subsidies and Countervailing Duties
  9. Foreign Collaborations and Joint Ventures
  10. Strategic Alliances
  11. Logistics Management

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