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What students say
Real reviews from CS Executive aspirants on ClearLevel
“Company Law and Securities Laws are my strongest papers thanks to ClearLevel. The faculty doesn't just read the Act — they explain the intent behind each provision with NCLT and SAT case examples. This kind of depth is what ICSI's subjective papers reward. Cleared both modules in December 2025.”
Kritika Saxena
Noida
“Tax Laws was the paper I was most worried about. ClearLevel's amendment update sessions before the December exam covered every relevant Finance Act change. Scored 51 — not brilliant but a pass, and in Tax Laws that's what matters when the paper is as amendment-heavy as it is.”
Ankit Bansal
Faridabad
CS Executive 2026 — Where Corporate Law Gets Serious
CS Executive is the second level of the Company Secretary programme and the stage where most students genuinely engage with the Companies Act 2013 in depth. It has 8 papers split across two modules — 4 papers per module — each tested separately. You can attempt both modules together or one at a time.
ICSI conducts CS Executive in June and December. The December 2026 attempt is the next session. Registration for December 2026 closes around August 2026. Students who register for Executive directly (graduates) or after clearing Foundation can both appear — confirm your eligibility date on ICSI's portal.
Module 1 — The Legal Foundation
- Paper 1 — Jurisprudence, Interpretation and General Laws (100 marks): Constitutional law, interpretation of statutes, law of torts, and general procedural laws. Sets the legal thinking framework for all subsequent papers.
- Paper 2 — Company Law (100 marks): Companies Act 2013 — incorporation, share capital, meetings, directors, winding up, and NCLT. The most important paper in the entire CS curriculum — expect it to appear in every level in increasing depth.
- Paper 3 — Setting Up of Business Entities and Closure (100 marks): Formation of companies, LLPs, partnerships, FDI regulations, and the IBC 2016 for winding up. Practical and procedural — favoured by candidates with real-world exposure.
- Paper 4 — Tax Laws (100 marks): Income Tax Act (direct tax, ~50%) and GST (indirect tax, ~50%), updated for Finance Act 2025. Tax Laws is the most amendment-sensitive paper — use only current study material.
Module 2 — The Commercial Competence
- Paper 5 — Corporate and Management Accounting (100 marks): Financial accounting for companies, management accounting tools, cash flow, and ratio analysis. Students from a non-accounting background should dedicate the most time here.
- Paper 6 — Securities Laws and Capital Markets (100 marks): SEBI Act, SEBI regulations on listed companies, takeover code, insider trading, and capital market operations. Updated for every SEBI circular relevant to the examination.
- Paper 7 — Economic, Business and Commercial Laws (100 marks): Competition Act, Consumer Protection Act, FEMA, and various business laws. Broad coverage — needs systematic reading rather than deep analysis.
- Paper 8 — Financial and Strategic Management (100 marks): Time value of money, capital budgeting, working capital management, and strategic frameworks. Half FM numericals, half strategic theory — balanced preparation needed.
Pass Rate Reality — December 2025 Data
Module 1 pass rate: approximately 25–33%. Module 2 pass rate: approximately 22–30%. Tax Laws (Paper 4) and Securities Laws (Paper 6) have the highest failure rates — both are amendment-intensive and students often prepare with outdated material. Company Law (Paper 2) is high-stakes but has structured, predictable question patterns that consistent studiers can exploit.
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