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_Executive Programme - 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 pursuing 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



  • Jurisprudence, Interpretation & General Laws 
  • Company Law
  • Setting up of Business Entities & Closure
  • Tax Laws


Module II


  • Corporate & Management Accounting
  • Securities Laws & Capital Markets
  • Economics, Business and Commercial Laws
  • Strategic and FInancial Management - Principles and Techniques.


Download Syllabus Clear Here





 The Institute has decided to introduce OMR based Examination in the following three subjects of the CS Executive Programme (New Syllabus) wherein students are required to attain working knowledge, with effect from December, 2014 Examinations:

Cost and Management Accounting ( Module-I)

(ii)                Tax Laws and Practice (Module-I)

(iii)              Industrial, Labour and General Laws (Module-II)


In the above three subjects, candidates’ knowledge, competency and proficiency would be examined through objective type Multiple Choice Questions (MCQs) under OMR system. However, in the remaining four subjects of the Executive Programme (New Syllabus) namely,

(i)   Company Law, (ii) Economic and Commercial Laws, (iii) Company Accounts and Auditing Practices, and (iv) Capital Markets and Securities Laws, candidates would continue to be examined through descriptive examination.


In OMR based examination, each paper shall be of three hours duration having 100 Multiple Choice Questions (MCQs) of one mark each. The questions shall be of average, above average and difficult level covering entire syllabus. In case any paper is divided into different Parts, i.e., Part - A, Part - B, etc., requisite number of questions shall be asked from the respective Part corresponding to the weightage of marks as prescribed in the syllabus.


There will be no negative marking for wrong answers. Each question shall contain four answer options and the candidate shall be required to select one option as his/her correct answer and mark in the OMR answer sheet by darkening the respective circle with blue/black ball point pen.


 Question paper booklet for (i) Cost and Management Accounting (Module-I) and (ii) Tax Laws and Practice (Module -I) papers shall be provided in English language only. However, candidates who opt for writing the examination in Hindi medium shall be provided question paper booklet of Industrial, Labour and General Laws (Module-II) paper in English along with its Hindi version. However, the OMR Answer sheets for all the three subjects would be provided in English language only.


Time Table and Programme for CS December, 2014 examinations has been uploaded on the nstitute’s website. The examination for the above three subjects shall be held consecutively on 22nd, 23rd and 24th December, 2014 irrespective of their Modules of examination.


Sample question papers for OMR examination in the above three subjects have been hosted on the website of the Institute for the reference of the students. Detailed instructions for appearing in OMR examination shall be uploaded on the website of the Institute shortly.