ICSI CS Syllabus 2026 for Executive & Professional
The ICSI CS Syllabus 2026 is important for students preparing for the Company Secretary Executive and Professional examinations. The Institute of Company Secretaries of India (ICSI) currently follows the Syllabus 2022 framework for both levels.
The CS qualification has three stages: CSEET, Executive and Professional. This page focuses on the Executive and Professional programmes, their subjects, marks, electives and examination structure.
ICSI CS Executive Syllabus 2026
The CS Executive syllabus 2026 contains seven papers divided across two groups. Each paper carries 100 marks.
Group 1
Paper 1 – Jurisprudence, Interpretation & General Laws (100 marks) covers foundational legal concepts, principles of statutory interpretation and general laws relevant to Company Secretaries.
Paper 2 – Company Law & Practice (100 marks) has two parts. Part I covers the principles and concepts of company law for 60 marks. Part II covers company administration and the conduct of meetings for 40 marks.
Paper 3 – Setting Up of a Business, Industrial & Labour Laws (100 marks) contains two parts. Part I covers the legal and procedural aspects of setting up a business for 60 marks. Part II covers industrial and labour legislation for 40 marks.
Paper 4 – Corporate Accounting and Financial Management (100 marks) covers corporate accounting for 60 marks and financial management for 40 marks. This paper is fully descriptive.
Group 2
Paper 5 – Capital Market & Securities Laws (100 marks) covers capital markets for 40 marks and securities laws for 60 marks.
Paper 6 – Economic, Commercial and Intellectual Property Laws (100 marks) covers economic and commercial legislation for 60 marks and intellectual property laws for 40 marks.
Paper 7 – Tax Laws & Practice (100 marks) covers direct tax for 60 marks and indirect tax for 40 marks.
Students preparing for the CS Executive subjects should therefore plan their preparation group-wise while also paying attention to the marks distribution within each paper.
ICSI CS Professional Syllabus 2026
The CS Professional syllabus 2026 also follows the Syllabus 2022 structure. The programme has seven papers across two groups, including two elective papers.
Group 1
Paper 1 – Environmental, Social and Governance (ESG): Principles & Practice (100 marks) contains three parts. Governance and sustainability carry 65 marks, risk management carries 20 marks, and environment and sustainability reporting carries 15 marks.
Paper 2 – Drafting, Pleadings and Appearances (100 marks) covers drafting and conveyancing for 70 marks. The remaining 30 marks cover pleadings and appearances before regulatory and quasi-judicial authorities.
Paper 3 – Compliance Management, Audit & Due Diligence (100 marks) covers compliance management for 40 marks and audit and due diligence for 60 marks.
Paper 4 – Elective 1 (100 marks) requires students to select one subject from the prescribed options.
Group 2
Paper 5 – Strategic Management & Corporate Finance (100 marks) covers strategic management for 40 marks and corporate finance for 60 marks.
Paper 6 – Corporate Restructuring, Valuation and Insolvency (100 marks) covers corporate restructuring for 40 marks, valuation for 20 marks, and insolvency, liquidation and winding up for 40 marks.
Paper 7 – Elective 2 (100 marks) requires students to select one subject from the prescribed options.
Professional Elective Subjects
For Elective 1, students can choose from:
- CSR & Social Governance
- Internal and Forensic Audit
- Intellectual Property Rights – Law & Practice
- Artificial Intelligence, Data Analytics and Cyber Security – Laws & Practice
For Elective 2, the available choices include:
- Arbitration, Mediation & Conciliation
- Goods and Services Tax (GST) & Corporate Tax Planning
- Labour Laws & Practice
- Banking & Insurance – Laws & Practice
- Insolvency and Bankruptcy – Law & Practice
The elective papers in the Professional Programme use an open-book examination format. This distinguishes them from the compulsory papers.
CS Executive & Professional Exam Pattern
The CS Executive exam pattern combines objective and descriptive questions in most papers. The structure provides 20% case-based objective questions and 80% descriptive questions. However, Corporate Accounting and Financial Management is fully descriptive.
The CS Professional exam pattern is entirely descriptive across all papers.
Both programmes have three-hour papers carrying 100 marks each. Students should therefore prepare not only for subject knowledge but also for writing answers within the available time.
For law-heavy papers, regular answer-writing practice can help students improve their speed and structure. At the same time, solving previous examination papers can help candidates understand how ICSI tests different topics.
CS Syllabus 2022 and 2026 Exam Sessions
The current CS Syllabus 2022 framework applies to the Executive and Professional programmes in 2026. It replaced the earlier 2017 syllabus and continues to govern the examination structure described above.
ICSI conducts the Executive and Professional examinations twice a year, generally through June and December sessions.
The June 2026 examinations for both programmes ran from 1 June to 4 June 2026. The next examination opportunity is the December 2026 CS exam, scheduled from 21 December to 28 December 2026.
The December examinations are scheduled in the afternoon session from 2:00 PM to 5:15 PM. Candidates also receive 15 minutes of reading time before the paper begins. No examination is scheduled on 25 December.
Enrolment for the December 2026 session opened on 26 August 2026. Candidates should therefore check the applicable enrolment deadline and complete the process through the ICSI portal rather than relying on a late submission or offline application.
Preparing for the CS Syllabus 2026
Students preparing for the ICSI CS Syllabus 2026 should begin with the official study material and syllabus for their registered programme. For law-based subjects, studying the relevant Bare Acts alongside the ICSI material can help strengthen conceptual understanding.
Next, divide the syllabus into manageable topics and create a realistic revision schedule. Regularly practise previous questions and full-length answers, particularly for descriptive papers.
Students should also track amendments and recent developments in areas such as company law, taxation and securities law. These areas can change frequently, so relying only on old notes may leave gaps in preparation.
Finally, check your examination enrolment and documentation well before the applicable deadline. A strong preparation plan works best when you combine syllabus coverage, revision, answer writing and regular updates to the law.
