The CS business examination pattern for 2025 has been structured into two groups for the December session. The examination is classified into seven letters, including the specified ICSI examination centers, and consists of alternative letters. The ICSI CS professional examination pattern mentions the methods of examination, type of questions, number of questions, marking scheme, duration of examination, and so on.
The Institute of Company Secretaries of India (ICSI) has released the Dec 2025 CS Professional exam pattern on its official website, icsi.edu. This pattern provides important details regarding the exam structure.
It includes information like the pattern of the exam, duration, number of modules, types of questions in each paper, and marking scheme. It is important for the candidates appearing for the CS Professional exams to know this pattern beforehand, before they make their study plans. Additionally, the CS Professional exam for the Dec 2025 session consists of 9 papers, one of which is elective.
What's so fascinating is that the multidisciplinary case studies and one of the 8 elective papers will be open-book exams, i.e., candidates can look at their study material while giving the test. This flexibility means candidates can pick an elective paper that suits their interests and likes. Let's say you are searching for the latest and complete information on the CS Professional exam pattern, i.e., the marking scheme and others. In that situation, this article will prove to be a useful guide for you.
Overview of CS Professional Exam Pattern 2025
As CS professional candidates, you need to know more and more information about the CS Professional Examination. As part of the new course, the CS professional examination will be held in June 2025. Under the new CS professional program, the examination papers have been reduced from nine to seven papers.
CS professional exams take place twice a year, in June and December. This is a 3-hour examination that has been conducted offline (pen-and-paper examination). The new CS professional exam syllabus includes 2 groups: 3 papers + 1 optional paper in group 1 and 2 papers + 1 optional paper, which are a total of 7 papers under the professional program.
Highlights of the CS Professional Exam Pattern 2025
Check the table below for quick highlights of the CS Professional exam pattern 2025.
| Particulars | Details |
| Mode of Exam | Offline, center-based |
| Duration | Papers 1 and 2 are 3 hours each; Papers 3 and 4 are 2 hours each |
| Marks | Each paper is worth 100 marks |
| Language | English/Hindi (except for Paper 2, Section b, which will be in English only) |
| Question Type | Papers 1 and 2: Subjective. Papers 3 and 4: Objective |
| Total Marks | 400 |
| Qualifying Marks | Candidates must secure at least 40% marks in each paper and an aggregate of 50% across all four papers combined to pass the CA Foundation exam |
| Negative Marking | Papers 1 and 2 have no negative marking. Papers 3 and 4 have a negative marking of 0.25 marks for each wrong answer |
| Conducting Body | The Institute Of Chartered Accountants of India (ICAI) |
| Level of Exam | National level |
| Difficulty Level | Easy to Moderate |
| Papers | Paper 1: Accounting, Paper 2: Business Laws, Paper 3: Quantitative Aptitude (Business Mathematics, Logical Reasoning, Statistics), Paper 4: Business Economics |
CS Professional Exam Module-wise Pattern for Dec 2025
The CS professional examination for December 2025 is divided into three separate modules, focusing on corporate laws and special areas of governance. Here is a wide eye on the module-wise paper structure.
| ICSI CS Professional Exam Pattern 2025 | |||
| Modules | Paper Name | No. of Marks | Duration |
| Module 1 | Governance, Risk Management, Compliance, and Ethics | 100 | 3 hr |
| Advanced Tax Laws | 100 | 3 hr | |
| Drafting, Pleadings, and Appearances | 100 | 3 hr | |
| Module 2 | Secretarial Audit, Compliance Management and Due Diligence | 100 | 3 hr |
| Corporate Reconstruction, Insolvency, Liquidation, and Winding Up | 100 | 3 hr | |
| Resolution of Corporate Disputes, Compliance, and Remedies | 100 | 3 hr | |
| Module 3 | Corporate Funding and Listing in Stock Exchanges | 100 | 3 hr |
| Multidisciplinary Case Studies | 100 | 3 hr | |
| Elective Subject (1 out of 8) of module 3 | Banking: Law and Practice | 100 | 3 hr |
| Insurance: Law and Practice | |||
| Intellectual Property Rights: Laws and Practice | |||
| Forensic Audit | |||
| Direct Tax Laws and Practice | |||
| Labour Laws and Practice | |||
| Valuations and Business Modelling | |||
| Insolvency: Law and Practice | |||
CS Professional Marking Scheme 2025
There's good news in the CS Professional Exam Pattern 2025 for candidates. You won't lose any marks on wrong answers because there's no negative marking. Rather, you'll get two marks for every correct answer that you give. That means you can try questions without fear of deduction for the wrong answers.
Passing Criteria for CS Professional 2025
In the CS Professional Exam Pattern 2025, ICSI has set certain minimum scores to be achieved by the candidates in order to pass the exams. These are set differently for all sections of the exam, and there's also a compulsory aggregate passing requirement. Simply put, the candidates need to obtain these minimum passing marks to be eligible for the CS Professional 2025 exams.
| ICSI CS Professional Exam Pattern 2025 Passing Criteria | |
| Particulars | Cut-off Percentage |
| Sectional Cut-off/Paper | 40% |
| Overall CS Professional Cutoff | 50% |
Marks Distribution as per the new syllabus for CS Professional Exam Pattern
Check the table below for mark distribution as per the new scheme for the CS professional exam.
| CS Professional Exam Pattern 2025: Distribution of Marks as Per New Syllabus (2024) | |
| CS Professional New Syllabus | Marks Distribution |
| Governance, Risk Management, Compliance, and Ethics | Part I: Governance (50 Marks) Part II: Risk Management (20 Marks) Part III: Compliance (20 Marks) Part IV: Ethics & Sustainability (10 Marks) |
| Secretarial Audit, Compliance Management and Due Diligence | Part I: Compliance Management (40 Marks) Part II: Secretarial Audit & Due Diligence (60 Marks) |
| Corporate Funding and Listings in Stock Exchanges | Part A: Corporate Funding (60 Marks) Part B: Listing (40 Marks) |
| Advanced Tax Laws | Part I: GST and Customs Laws Goods and Services Tax ‘GST’ (60 Marks) Customs Law (10 Marks) Part II: Direct Tax & International Taxation (30 Marks) |
| Corporate Restructuring, Insolvency, Liquidation, and Winding-up | Part I: Corporate Restructuring (50 Marks) Part II: Insolvency & Liquidation (50 Marks) |
| Multidisciplinary Case Studies | Multidisciplinary Case Studies (Max Marks 100) |
| Drafting, Pleadings, and Appearances | Drafting, Pleadings and Appearances (100 Marks) |
| Resolution of Corporate Disputes, Non-Compliances, and Remedies | Resolution of Corporate Disputes, Non-Compliances & Remedies (Max Marks 100) |
| Elective papers |
Banking: Law & Practice (Max Marks 100), Insurance—Law & Practice (Max Marks 100), Intellectual Property Rights: Laws and Practices (Max Marks 100), Labour Laws & Practice (Max Marks 100), Insolvency: Law and Practice (Max Marks 100) |
CS Professional Exam Pattern Mode and Medium
ICSI, an organization overseeing CS professional examinations, has decided to conduct these examinations in the traditional offline format. He has also made the list of examination centers public where the December 2025 examination will be held. Importantly, candidates have the flexibility to answer the questions of the examination in English or Hindi, whichever they are more comfortable with.
CS Professional Exam Syllabus 2025
According to the official announcement in connection with the CS Professional Exam Pattern 2024 and CS Professional Syllabus, ICSI has brought a significant change. They have stopped the old syllabus for all stages of the CS examination. If you were a student enrolled in the CS Professional old syllabus (2012), it is now compulsory on your part to shift to the new syllabus that was added in 2017.
It is in harmony with the alterations brought about in the June 2022 session. Hence, the students must re-examine the new syllabus carefully and begin practicing accordingly. Thus, you can be in alignment with the newer content and requisites.
Preparation Strategy for the CS Professional Exam
- Understand the syllabus: familiarize yourself with the exam syllabus, module-wise weightage, and subject coverage.
- Make a study plan: Develop a structured study plan, allocate time for each module and subject, and set realistic goals.
- Study materials: Use the official study material provided by ICSI and complement it with additional resources, such as practice manuals and online materials.
- Practice and Amendment: Practice questions, case studies, and case laws to regularly strengthen your understanding, and regularly modify to maintain information.
- Mock test and assessment: Take mock tests and assessments to evaluate your level of preparation, identify weaknesses, and improve your performance.
- Time Management: Manage your time effectively during the exam; allocate enough time for each question and section.
- The focus on high-load subjects: Identify high-load subjects and focus on those areas to maximize your score.
- Stay updated: Stay updated with the latest developments, modifications, and information related to subjects included in the exam.
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