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CS Professional Exam Exam Date:22 Dec' 25 - 22 Dec' 25
The CS Professional 2026 syllabus, issued by the Institute of Company Secretaries of India (ICSI), follows the new revised 2022 curriculum. This revised syllabus aligns with current industry practices, legal changes, and the rising focus of digital and ESG (Environmental, Social, and Governance) areas.
Candidates appearing for the CS Professional exams from the 2026 session onwards must follow the new syllabus 2022. Attempts under the 2017 old syllabus were permitted only until the June 2025 examination session. From the December 2025 session onwards, all Professional Programme students were mandatorily switched to the 2022 syllabus.
The CS Professional new syllabus 2026 is divided into two groups consisting of seven papers and a choice of two elective subjects that focus on specialisation areas. The syllabus covers advanced topics such as ESG principles, strategic management, corporate finance, corporate restructuring, and emerging areas like artificial intelligence and cybersecurity laws.
Candidates can download the official CS Professional syllabus PDF from the ICSI website to access detailed topic-wise coverage and updated legal provisions.
Paper No. | Subject | Marks |
Paper 1 | Environmental, Social and Governance (ESG) – Principles & Practice | 100 |
Part I - Governance and Sustainability | 65 | |
Part II - Risk Management | 20 | |
Part III - Environment & Sustainability Reporting | 15 | |
Paper 2 | 100 | |
Part I - Drafting and Conveyancing | 70 | |
Part II - Pleadings and Appearances | 30 | |
Paper 3 | 100 | |
Part I - Compliance Management | 40 | |
Part II - Audit & Due Diligence | 60 | |
Paper 4 | Elective 1 (choose 1 out of 4 elective papers) | 100 |
Paper No. | Subject | Marks |
Paper 5 | 100 | |
Part I - Strategic Management | 40 | |
Part II - Corporate Finance | 60 | |
Paper 6 | 100 | |
Part I - Corporate Restructuring | 40 | |
Part II - Valuation | 20 | |
Part III - Insolvency, Liquidation & Winding-up | 40 | |
Paper 7 | Elective 2 (choose 1 out of 5 elective papers) | 100 |
Paper No. | Elective 1 | Paper No. | Elective 2 |
4.1 | CSR & Social Governance - Part I: Corporate Social Responsibility (50 marks) - Part II: Social Governance (50 marks) | 7.1 | Arbitration, Mediation & Conciliation - Part I: Arbitration & Conciliation (70 marks) - Part II: Mediation (30 marks) |
4.2 | Internal and Forensic Audit - Part I: Internal Audit (60 marks) - Part II: Forensic Audit (40 marks) | 7.2 | Goods and Services Tax (GST) & Corporate Tax Planning - Part I: GST (70 marks) - Part II: Corporate Tax Planning (30 marks) |
4.3 | Intellectual Property Rights - Law & Practice (100 marks) | 7.3 | Labour Laws & Practice (100 marks) |
4.4 | Artificial Intelligence, Data Analytics and Cyber Security - Laws & Practice (100 marks) | 7.4 | Banking & Insurance - Laws & Practice - Part I: Banking Laws (50 marks) - Part II: Insurance Laws (50 marks) |
7.5 | Insolvency and Bankruptcy - Law & Practice (100 marks) |
Application fee: Rs 12,000
Mode of examination: Offline (pen and paper)
Language: English
Examination fee: Rs 1,200 per module
Exam duration per paper: 3 hours
Total papers: 7 (5 compulsory and 2 electives)
Negative marking: None
Exam frequency: Twice a year (June and December)
ICSI has fixed a certain cut-off score for candidates to qualify for the CS Professional 2026 exams. The sectional cut-off and the overall passing criteria are different, and candidates are required to secure minimum passing marks. Both conditions must be met simultaneously for the module to be cleared.
Particulars | Cut off percentage | Details |
Minimum marks per paper (sectional cut-off) | 40% | A candidate must score a minimum of 40 marks out of 100 in each paper of the module. |
Overall cut-off (aggregate marks per module) | 50% | The aggregate total marks across all papers within that specific module must be 50% or more. |
Exemption Rule
If a candidate appears in all papers of a module but fails to clear it, they may be eligible for an exemption in a paper where they scored 60% or more marks. That specific paper is then considered cleared for the next three consecutive examinations.
On Question asked by student community
Hello Alisha!
The CS Exam is conducted by a government-recognized body, the Institute of Company Secretaries of India. However, the relation of the CS Exam with immediate Government jobs is no direct correlation. Instead, it is a professional certification to be a Company Secretary in India for the purpose of practicing corporate governance, compliance, and legal advisory.
Of course, besides a lot of private sector opportunities available and afterwards after passing CS exams, employment opportunities in the public sector are also there, although government jobs for Company Secretaries also exist on the platter, predominantly in Public Sector Undertakings (PSUs) or regulatory bodies like SEBI or RBI, it so does not guarantee an immediate job in the government. Instead, the certifications open doors to numerous career paths in corporate and legal fields.
CS Exam Syllabus:
For students who have completed 12th:
Executive Level (immediately after Foundation or directly after completing the degree programme):
Professional Level: Advanced topics in governance, finance, and laws.
Passing all three levels will pave the way to become a qualified Company Secretary.
Thankyou!
Hello Saniya,
if you can read the module in one go and can revise the same Atleast 3 to 4times from august month to December then you should definatelly go for it.
But if you are having a doubt in mind if you cant clear CSEET or Cs group 1 then my advice for you to go for both the modules in June 2023 and clear both module in 1st attempt if possible and try harder to do so.
Start your preperation early for that and appear for both modules in June 2023.
I hope I had help you with this. All the Best.
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