The exam format for the 2026 CS Professional exams is available on the Institute of Company Secretaries of India's (ICSI) official website, icsi.edu. Important details on the format of the exams are provided by the CS Professional exam pattern.
Before making their study schedules, individuals studying for the CS Professional examinations must become familiar with this pattern. Additionally, the Dec session of the 2026 CS Professional exam consists of 9 papers, one of which is elective. Interestingly, one of the 8 elective papers and the Multidisciplinary Case Studies will be open-book exams, allowing applicants to consult their study materials while taking the test.
Candidates can select an elective paper that suits their interests and preferences thanks to this flexibility. Let's say you're searching for the most current and complete information regarding the CS Professional exam structure, including the marking system and other specifics. If so, you will find this article to be a useful resource.
Overview of CS Professional Exam Pattern 2026
From the Dec 2026 session onward, the ICSI CS Professional exam will use the 2022 syllabus. It is divided into two sets of nine papers, each worth 100 marks. Candidates must score 40% on each paper and 50% overall for each module to pass the offline, descriptive exams, which run three hours each. Group 2's elective papers are open book, the other English-language papers are closed book. To be eligible, pre-examination exams are required.
Highlights of the CS Professional Exam Pattern 2026
Check the table below for quick highlights of the CS Professional exam pattern 2026.
| ICSI CS Professional Exam Pattern 2026 Overview | |
| Particulars | Details |
| Organization | Institute of Company Secretaries of India |
| Exam Name | CS Professional Exam |
| Exam session | December 2026 |
| Category | Syllabus & Exam Pattern |
| Frequency of Conduct | 2 times a year |
| Exam Duration | 3 Hours |
| No. of Modules | Three Modules (New Syllabus) |
| Total Papers | 9 (8 compulsory and 1 elective) |
| Marking Scheme | Two marks for each correct answer No negative marking |
| No. of Questions | 50 questions per paper |
| Nature of Questions | Descriptive (Papers 8 and 9 are open-book exams) |
| Mode of Exam | Offline, i.e. Pen Paper-Based |
| Languages | English |
| Official Website | icsi.edu |
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CS Professional Exam Module-wise Pattern for December 2026
The CS professional examination for December 2026 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 2026 | |||
| 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 2026
There's good news in the CS Professional Exam Pattern 2026 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 2026
In the CS Professional Exam Pattern 2026, 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 2026 exams.
| ICSI CS Professional Exam Pattern 2026 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 2026: 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 2026 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 2026
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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