Paper-wise exemptions on switch over – CS Professional

As you may aware that last examination under old syllabus (2007) was held in June 2016. From December 2016 onward, students under old syllabus will be required to appear under new syllabus (2012). All students (who are yet to clear all modules after declaration of results on 25.08.2016) under old syllabus will be compulsorily switch-over to new syllabus.

However, corresponding paper wise exemptions will be available to those papers on which a student has already cleared under old syllabus.

List of paper wise exemptions available on switch-over is as follows


Existing syllabus Paper-wise Exemptions under New



Module I
Company Secretarial Practice Advanced Company Law and

Practice [Module I, Paper 1]

Drafting, Appearances and Pleadings Drafting, Appearances and

Pleadings [Module III, Paper 8]

Module II
Financial, Treasury and Forex


Financial, Treasury and Forex

Management [Module II, Paper 5]

Corporate Restructuring & Insolvency Corporate Restructuring,

Valuation and Insolvency [Module I, Paper 3]

Module III
Advanced Tax Laws and Practice Advanced Tax Laws and Practice [ Module III, Paper 7]
Strategic Management, Alliances and International Trade Optional Subject [Module III, Paper 9]
Module IV
Due Diligence and Corporate Compliance


Secretarial Audit, Compliance

Management and Due Diligence [Module I, Paper 2]

Governance, Business Ethics and


Ethics, Governance and

Sustainability [Module II, Paper 6]

In a nutshell, students shall not be required to appear for papers corresponding to those which he/she already passed in previous exams.

Further, in the case of students who has not cleared Module III under old syllabus or hasn’t got exemption on Strategic Management, Alliances and International Trade will have to appear for Optional Subject under Module III of New Syllabus.


Read more on optional subjects and which one to choose

Passing Criteria

Students who shall be enrolling and appearing in ALL the remaining papers / modules under 2012 (New) Syllabus after switchover, shall be eligible to get the benefit of aggregate marks by adding the marks scored by them in papers under different modules. For instance, if a student is required to pass three papers under 2012(New) Syllabus under three different modules and if he scores 45, 46 and 59 Marks each in the said papers shall pass the examinations on the basis of scoring 50% aggregate marks across modules and minimum 40% marks in each paper, if appears in all such remaining papers on switchover, in one sitting.


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Sreenu T

Sreenu T, is an associate member of The Institute of Company Secretaries of India and holds post graduate degree in Commerce. He is currently pursuing his profession as a practicing company secretary in Kerala. He is fond of assisting entrepreneurs in setting up their business and ensuring good governance. Besides consulting he is a faculty in the field of Financial Management, Forex, Goods and Services Tax and Music. Read More For assistance Contact Author

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