CS-PROFESSIONAL SYLLABUS

Professional Programme Examination 4.17.1 Eligibility for admission/appearing in examination A candidate will be admitted to the Professional Programme examination, if — (i) he/she has registered himself/herself as a student for the Professional Programme at least nine calendar months prior to the month in which the examination commences. In other words, candidates registered as students upto and including the month of February in a year are eligible to appear in all the three modules of the Professional Programme examination to be held in December of that year, and those registered between March and August during a year are eligible to appear in all the three modules of the Professional Programme examination to be held in the month of June next year subject to satisfactory completion of compulsory coaching; However, a candidate registered as a student at least six calendar months prior to the month in which the examination commences may be allowed to appear in any one or two module(s) of the Professional Programme examination, that is to say, a candidate registered as a student upto and including the month of May in a year will be eligible for appearing in one or two module(s) in December examination and those who are registered from September onwards and upto and including the month of November in a year will be eligible to appear in any one or two module(s) of Professional Programme examination to be held in the month of June next year;

(ii) he/she has satisfactorily undergone postal or oral tuition for the module(s) in which he/she intends to appear in the examination; (iii) he/she makes an application in the prescribed Examination Form (through online or offline mode) together with requisite examination fee, which at present is ` 1,200/- per module, so as to reach the Institute on or before 25th March for the June examination and 25th September for December examination (with late fee of ` 250 upto 15 days of expiry of the scheduled last date, i.e., 9th April/10th October respectively).

Candidate enrolled in Eligible to appear in
June/July/August All Modules of Professional Programme Examination to be held in June next year.
September/October/November Any One ot Two Modules of Professional Programme Examination to be held in June next year.
December/January/February All Modules of Professional Programme Examination to be held in December.
March/April/May Any One ot Two Modules of Professional Programme Examination to be held in December.

Qualifying marks

(a) For All Modules: A candidate shall be declared to have passed in all modules of Professional Programme examination

  • If taken simultaneously and if he/she secures at one sitting, a minimum of forty per cent marks in each of the papers in which he/she is required to appear and fifty per cent marks in the aggregate of all the papers put together; or
  • If he/she has passed in any one or more group(s)/module(s) of Final/Professional Programme examination held under the old syllabus prior to the commencement of Professional Programme examination under the current syllabus, as specified in Annexure-III and secures at one sitting a minimum of forty per cent marks in each of the remaining papers in which he/she is required to appear and fifty per cent marks in the aggregate of all such remaining papers put together.

(b) For One Module: A candidate shall be declared to have passed in a module of Professional Programme examination if he/she secures at one sitting a minimum of forty per cent marks in each of the paper(s) and fifty per cent marks in the aggregate of all the papers of that module and shall be declared to have completed the Professional Programme examination on passing all the modules. Provided that a candidate who has appeared in all the papers of a module for which he/she was enrolled and has secured sixty per cent or more marks in one paper and a minimum of twenty-five per cent marks in the remaining papers of that module but failed in the module, shall be exempted from that paper in which he/she secured sixty per cent or more marks, in any subsequent examination on submission of an application in this behalf on or before the last date of enrolment for the examination in which he/she intends to appear. Provided further that if a candidate who has appeared in all the subjects of the module for which he/she was enrolled without obtaining any exemption and has failed in one paper comprised in the module, but got a minimum of sixty per cent of the total marks of the remaining subjects of the module shall be declared to have passed in that module if he/she reappears in the paper in which he/she had failed and gets fifty per cent, marks in any subsequent examination. Explanation: For the purpose of the above proviso, the marks obtained by a candidate in the paper in which he/she had obtained exemption on the basis of having secured sixty per cent or more marks shall not be taken into account for computing his/her result of the remaining paper of that module in any subsequent examination.

Professional Programme Examination

Module I

A candidate shall be declared to have passed in the Foundation Programme examination if he/she obtains at one sitting a minimum of forty per cent marks in each subject and fifty per cent marks in the aggregate of all subjects.

I. Advanced Company Law and Practice
II. Secretarial Audit, Compliance Management and Due Diligence
III. Corporate Restructuring, Valuation and Insolvency

Module II
IV. Information Technology and Systems Audit
V. Financial, Treasury and Forex Management
VI. Ethics, Governance and Sustainability

Module III
VII. Advanced Tax Laws and Practice
VIII. Drafting, Appearances and Pleadings
IX. Electives 1 out of below 5 subjects

1. Banking Law and Practice
2. Capital, Commodity and Money Market
3. Insurance Law and Practice
4. Intellectual Property Rights – Law and Practice
5. International Business – Laws and Practices