ICSI provides specifications for the 2026 CS Professional syllabus on its official website. Check the most recent CS Professional Syllabus, Dec 2026, here, along with information on transitioning from the previous to the current syllabus.
ICSI has published the CS Professional 2026 syllabus. ICSI CS Professional Dec 2026 exam aspirants need to examine the revised syllabus. Before that, ICSI had posted the new ICSI CS Professional syllabus (under 2022). Candidates can switch from the old syllabus under 2017 to the latest syllabus under 2022.
The ICSI CS Professional first examination under the new syllabus 2024 was conducted in June 2024. The last examination under the ICSI CS Professional old syllabus will be conducted in June 2025. The ICSI CS Professional Dec 2026 exam is to start from 21st Dec to 28th Dec, 2026.
CS Professional Syllabus Dec 2026
The syllabus for CS Professional 2026 has been released by the Institute of Company Secretaries of India (ICSI) on its official website, icsi.edu. It's essential to review this syllabus if you're preparing for CS Professional examinations to comprehend the themes and topics you'll need to study. Each paper's goal is explained in detail, as are the subjects and subtopics that are covered in the syllabus.
Exams in Dec 2026 will use the updated CS Professional syllabus, which was first presented in 2022. Make sure you are familiar with the syllabus before beginning your CS Professional exam preparation.
Enroll Now for CS Professional Courses
CS Professional New Syllabus Dec 2026
Candidates who register for the Dec 2026 session will have access to the most recent ICSI CS Professional exam syllabus.
| CS Professional Syllabus Dec 2026 | |||
| Paper Number | Subjects | Marks | |
| 1 | Environmental, Social and Governance (ESG) | ||
| - Principles & Practice Part I: Governance and Sustainability | 65 | ||
| - Part II: Risk Management | 20 | ||
| - Part III: Environment & Sustainability Reporting | 15 | ||
| 2 | Drafting, Pleadings and Appearances | ||
| - Part I: Drafting and Conveyancing | 70 | ||
| - Part II: Pleadings and Appearances | 30 | ||
| 3 | Compliance Management, Audit & Due Diligence | ||
| - Part I: Compliance Management | 40 | ||
| - Part II: Audit & Due Diligence | 60 | ||
| 4 | Elective 1 (Select one Paper out of 4 Elective Papers) | ||
| Group 2 | |||
| 5 | Strategic Management & Corporate Finance | ||
| - Part I: Strategic Management | 40 | ||
| - Part II: Corporate Finance | 60 | ||
| 6 | Corporate Restructuring, Valuation and Insolvency | ||
| - Part I: Corporate Restructuring | 40 | ||
| - Part II: Valuation | 20 | ||
| - Part III: Insolvency, Liquidation & Winding up | 40 | ||
| 7 | Elective 2 (Select one Paper out of 5 Elective Papers) | ||
ICSI CS Professional Examination: Elective Papers
Candidates must select one paper each from Electives 1 and 2. The table below outlines the available CS Professional Elective subjects, including Banking Law, Capital Markets, and more.
| CS Professional Syllabus Elective Subjects | |||
| Paper Number | Elective 1 | Paper Number | 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) | ||
How to Apply for the ICSI CS Professional Syllabus Switchover
To transition from the old to the new syllabus of the ICSI CS Professional exam, just follow these easy steps:
- Step 1: Log on to icsi.edu, the official website.
- Step 2: Click on the 'online services' tab.
- Step 3: Choose 'Professional Student Login' and input your login credentials.
- Step 4: Move to Module > Switch over > Apply for switchover.
- Step 5: Provide the necessary details on the student request screen.
- Step 6: Double-check and verify the information you've provided.
Don't forget, there's no cost involved in the switchover process.
Switchover from Old Syllabus (2017) to New Syllabus (2022)
Knowing the exemptions available for each Professional Program paper is essential while switching from the outdated 2017 curriculum to the revised 2022 CS Professional syllabus.
| Switchover from CS Professional Old Syllabus (2017) to CS Professional New Syllabus (2022) | |
| Existing Syllabus (2017) | Paper-wise Exemption Under New Syllabus (2022) |
| Module 1 | |
| Governance, Risk Management, Compliance, and Ethics | Group 1, Paper 1: Environmental, Social and Governance (ESG): Principles & Practice |
| Advanced Tax Laws | No Exemption |
| Drafting, Pleadings and Appearances | Group 1, Paper 2: Drafting, Pleadings and Appearances |
| Module 2 | |
| Secretarial Audit, Compliance Management and Due Diligence | Group 1, Paper 3: Compliance Management, Audit & Due Diligence |
| Corporate Restructuring, Insolvency, Liquidation & Winding-up | Group 2, Paper 6: Corporate Restructuring, Valuation and Insolvency |
| Resolution of Corporate Disputes, Non-Compliances & Remedies | No Exemption |
| Module 3 | |
| Corporate Funding & Listings in Stock Exchanges | Group 2, Paper 5: Strategic Management and Corporate Finance |
| Multidisciplinary Case Studies | No Exemption |
| Elective Paper | |
| Banking: Law & Practice | Elective 2, Paper 7.4: Banking & Insurance—Laws & Practice |
| Insurance: Law & Practice | Elective 2, Paper 7.4: Banking & Insurance—Laws & Practice |
| Intellectual Property Rights: Laws and Practices | Elective 1, Paper 4.3: Intellectual Property Rights: Law & Practice |
| Forensic Audit | Elective 1, Paper 4.2: Internal and Forensic Audit |
| Direct Tax Law & Practice | No Exemption |
| Labour Laws & Practice | Elective 2, Paper 7.3: Labour Laws & Practice |
| Valuations & Business Modelling | No Exemption |
| Insolvency: Law and Practice | Elective 2, Paper 7.5: Insolvency and Bankruptcy Law & Practice |
CS Professional Exam Pattern For Dec 2026
Understanding the CS Professional exam pattern is crucial if you're preparing for the ICSI CS Professional exam. See the table below for the salient features.
| CS Professional Exam Pattern 2026 | |
| Features | Details |
| Mode of examination | Descriptive For Elective Papers: Descriptive & Open Book |
| Duration | Three hours for each paper |
| Marks | 100 marks for each paper |
Why Choose CS Exam Test Series for CS Preparation
When it comes to preparing for the hard CS exams, choosing the right test series can make all the difference. csexams.in has emerged as a trusted and result-oriented platform for CSEET, Executive, and Professional-level aspirants. Here's why it should be your first choice:
- Trusted by Thousands of CS Aspirants: The CS Exam has built a strong reputation among CS students for its consistent quality and excellent student feedback.
- ICSI Pattern-Based Question Papers: All tests are strictly based on the latest ICSI exam pattern and syllabus, ensuring real exam-like practice.
- Timely Evaluation with Expert Feedback: Get your answers evaluated within 48–72 hours along with detailed feedback, a marking scheme, and improvement tips.
- Personalized Mentorship & Study Planner: Get personalized mentorship, performance tracking, and a daily study plan customized to your syllabus completion pace.
