ICAI Executive Officer Syllabus 2026 PDF Download

By Vipin Verma

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ICAI Executive Officer Syllabus

ICAI Executive Officer Syllabus 2026 Selection Process

For Executive Officer: General Section
ParameterQuestionsMarks
Part A – Multiple Choice Questions (MCQ)30 Questions30 Marks
Part B – Descriptive02 Questions30 Marks
For Executive Officer: Technical Section
Multiple Choice Questions (MCQ)90 Questions 90 Marks
TotalMCQ (120) + Descriptive Questions (2)150 Marks 
Mode of ExaminationComputer-Based Test (CBT) 
Medium / LanguageEnglish
Question Paper TypeMultiple Choice Questions (MCQ) + Descriptive
Total Marks150 Marks MCQ (120): 1 mark eachDescriptive Questions (2): 15 marks each
Exam Duration150 minutes
Negative Marking MCQ0.25 marks for each wrong answer 
Descriptive QuestionsNot Applicable

Part – A (MCQ)

  • General Awareness 
  • Logical Reasoning 
  • Quantitative Aptitude 
  • English Language & Comprehension 

Part – B (Descriptive) 

  • Drafting of Official Letters / Memos / Office Notes/Reports

Chartered Accountants – (Code 2602) 

  • Accounting Standards
  • Advanced Auditing, Assurance and Professional Ethics 
  • Financial Reporting
  • Corporate and Other Laws 
  • Financial Management and Strategic Management 
  • Direct Tax Laws and International Taxation 
  • Indirect Tax Laws 
  • Information Systems

Legal – Code (2603)

  • Constitutional Law 
  • The Indian Contract Act & Arbitration and Concilliation Act. 
  • Company/Corporate Law 
  • Labour and Industrial Law 
  • Civil Procedure Code (CPC) 
  • Code of Criminal Procedure (CrPC) / Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) & Law of Evidence/Bharatiya Sakshya Adhiniyam (BSA)
  • Indian Penal Code (IPC)/Bharatiya Nyaya Sanhita (BNS) 
  • Administrative Law
  • Consumer Protection Act
  • Intellectual Property Rights (Basics)
  • The Limitation Act 
  • Right to Information (RTI) 
  • Law of Property and Easement

Company Secretary – Code (2604)

  • Jurisprudence, Interpretation & General Laws 
  • Governance, Risk Management, Compliance, and Ethics 
  • Drafting, Pleadings and Appearances 
  • Secretarial Audit, Compliance Management and Due Diligence 
  • Securities Laws & Capital Markets 
  • Economic, Business and Commercial Laws
  • Company Law & Secretarial Practice 
  • Tax Laws

Sustainability – Code (2605) 

  • Eco-systems, Habitats, and Sustainability 
  • Climate Studies and Environmental Impact Assessment 
  • Environmental and Natural Resource Economics 
  • Monitoring and Evaluation in Environment and Sustainability 
  • GHG Accounting and Carbon Markets 
  • Global Climate and Environmental Governance 
  • Environmental and Sustainability Analytics 
  • Public Policy, Governance and Ethics 

Economics – Code (2606)

  • Microeconomics 
  • Mathematical Economics 
  • Econometrics 
  • Macroeconomics 
  • Economic Development and Policy in India
  • Financial Economics

Infrastructure – Code (2607)

  • Building Materials & Construction 
  • Basic Structural Analysis & Design 
  • Engineering Graphics 
  • Surveying 
  • Environmental Engineering 
  • Estimation, Costing & Project Management 
  • Soil Mechanics & Foundation Engineering 
  • Design Standards & Regulations

  • Cybersecurity & Data Protection 
  • Data Analytics & Visualisation for User Engagement 
  • IT Governance & Compliance (e.g., COBIT, ISO 27001) 
  • API Integrations & Web Services 
  • Web Portal Development & Maintenance 
  • Database Management Systems (DBMS) 
  • Artificial Intelligence 
  • Block Chain 
  • Cloud Computing & Infrastructure (AWS/Azure/GCP) 
  • Learning Management Systems (LMS)

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