East Point College of Higher Education, Bangalore
NAAC A Grade | 27+ Years of Excellence in Education | Affiliated to BNU | AICTE & GoK Approved | Scholarships upto 100%
The Institute of Company Secretaries of India (ICSI) has specified the CS Professional 2026 syllabus on its official website - icsi.edu. Candidates preparing for the CS Professional December 2026 exams should refer to the syllabus to know about the subjects and topics they need to study. The CS Professional exam will be conducted from December 21 to 28, 2026. Complete information related to the objective of each paper, topics and subtopics covered are mentioned comprehensively under the syllabus. The CS Professional new syllabus was released in 2022.
This Story also Contains
The CS syllabus 2022 will be applicable for exams scheduled to be held in June 2026. Before commencing their preparations for the CS Professional exams, candidates are advised to have insights into the syllabus that they need to cover.
| Paper No. | Group 1 | Marks | Paper No. | Group 2 | Marks |
|---|---|---|---|---|---|
| 1 | Environmental, Social and Governance (ESG) – Principles & Practice | 5 | Strategic Management & Corporate Finance | ||
| Part I – Governance and Sustainability | (65 Marks) | Part I – Strategic Management | (40 Marks) | ||
| Part II – Risk Management | (20 Marks) | Part II – Corporate Finance | (60 Marks) | ||
| Part III- Environment & Sustainability Reporting | (15 Marks) | ||||
| 2 | Drafting, Pleadings and Appearances | 6 | Corporate Restructuring, Valuation and Insolvency | ||
| Part I - Drafting and Conveyancing | (70 Marks) | Part I – Corporate Restructuring | (40 Marks) | ||
| Part II - Pleadings and Appearances | (30 Marks) | Part II – Valuation | (20 Marks) | ||
| Part III – Insolvency, Liquidation & Winding-up | (40 Marks) | ||||
| 3 | Compliance Management, Audit & Due Diligence | 7 | Elective 2 | ||
| Part I – Compliance Management | (40 Marks) | ||||
| Part II – Audit & Due Diligence | (60 Marks) | ||||
| 4 | Elective 1 | ||||
| (Select one Paper out of 4 Elective Papers) | |||||
| 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 – Goods and Services Tax (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) |
NAAC A Grade | 27+ Years of Excellence in Education | Affiliated to BNU | AICTE & GoK Approved | Scholarships upto 100%
B. Com, B. Com (H), (7 Specializations) | M. Com, M. Com (H), (4 Specializations) | Highest CTC 18 LPA | 5.5 LPA Average CTC | Sem3 Summer Internship | 200+ Top Brands as Recruiter
Also, check - CS Professional Exam Form
Candidates can switch from the Old CS Professional syllabus (2017) to the CS Professional New Syllabus and take the paper-wise exemption as per the scheme mentioned below.
| Paper-wise Exemption under New Syllabus (2022) |
|---|
| Module 1 |
| Group 1, Paper 1 - Environmental, Social and Governance (ESG) – Principles & Practice |
| No Exemption |
| Group 1, Paper 2 - Drafting, Pleadings and Appearances |
| Module 2 |
| Group 1, Paper 3 - Compliance Management, Audit & Due Diligence |
| Group 2, Paper 6 - Corporate Restructuring, Valuation and Insolvency |
| No Exemption |
| Module 3 |
| Group 2, Paper 5 - Strategic Management and Corporate Finance |
| No Exemption |
| Elective Paper |
| Paper-wise Exemption under New Syllabus (2022) |
| Elective 2, Paper 7.4 - Banking & Insurance – Laws & Practice |
| Elective 2, Paper 7.4 - Banking & Insurance – Laws & Practice |
| Elective 1, Paper 4.3 - Intellectual Property Rights – Law & Practice |
| Elective 1, Paper 4.2 - Internal and Forensic Audit |
| No Exemption |
| Elective 2, Paper 7.3 - Labour Laws & Practice |
| No Exemption |
| Elective 2, Paper 7.5 – Insolvency and Bankruptcy- Law & Practice |
To excel in the ICSI exams, candidates should also be familiar with the CS Professional 2026 exam pattern. Details such as mode and duration of exam, number and type of questions asked, the marking scheme, the language of exam and related are mentioned under the paper pattern.
Particulars | Details |
|---|---|
Mode of CS Executive Exam | Offline i.e. pen paper-based |
Total Duration | 3 hours |
No. of Modules | Three modules (new syllabus) |
Total Papers | 7 (5 compulsory and 2 elective) |
Marking Scheme |
|
No. of Questions | 50 questions per paper |
Nature of Questions | Descriptive (Papers 4 and 7 are open-book exams) |
On the basis of the syllabus, ICSI also provides official CS professional study material. Candidates preparing for the exam should only use the CS Professional study material for the New Syllabus. The official study material is available in PDF format. Registered candidates are also sent a physical copy of the study material via post.
One of the most reliable preparation resources is the CS Professional question papers of the previous sessions. Candidates need to make use of a combination of question papers, study material and the CS professional 2026 syllabus. Candidates can manage time and understand the areas of improvement and difficulty level by solving the previous year’s question papers.
Also, check - CS Professional Registration
Frequently Asked Questions (FAQs)
According to the CS Professional 2022 syllabus, there are a total of 7 papers in the CS professional exam, out of which two papers are elective in nature.
You can change your elective paper while filling up the exam form.
For the preparatory purposes, ICSI uploads the syllabus of CS Professional officially on its website. Candidates can also download the syllabus PDF for future reference.
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
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
NAAC A Grade | 27+ Years of Excellence in Education | Affiliated to BNU | AICTE & GoK Approved | Scholarships upto 100%
B. Com, B. Com (H), (7 Specializations) | M. Com, M. Com (H), (4 Specializations) | Highest CTC 18 LPA | 5.5 LPA Average CTC | Sem3 Summer Internship | 200+ Top Brands as Recruiter