
ICSI CS Exam Pattern 2026: To excel in the ICSI CS 2026 exams, understanding the structural shift to the New Syllabus is paramount for every aspirant. The Institute of Company Secretaries of India (ICSI) has refined the curriculum to balance theoretical depth with practical corporate application, emphasising modern legal frameworks and financial management. This guide provides a comprehensive breakdown of the updated modules, question formats, and the specific marks allocated to each paper to help you streamline your study plan. Whether you are appearing for the Executive or Professional programme, mastering the marking scheme and time constraints is the first step toward earning your professional credentials.
The Institute of Company Secretaries of India determines the ICSI CS exam pattern. Previously, the institute introduced a new syllabus for ICSI CS in 2022. However, the examination format remains unchanged, including the number of questions, marking system, and exam duration.
The CS exam is a challenging exam to crack. However, if you prepare properly, you can crack it. Understanding the exam pattern is a crucial element for cracking the exams.
Here is an overview of the CS exam pattern 2026:
| CS Exam Pattern 2026 Overview | |
| Features | Details |
| Mode of Exam | Centre-based examination; Offline |
| Duration of Exam | Three hours for each paper |
| Marks | 100 marks for each paper |
| Language of Question Paper | English |
| Nature of questions | MCQs and Descriptive |
| Pre-Examination Requirement | Complete a Pre-Examination Test to become eligible to Enroll |
| CS Exam Pattern for Executive Programme (New Syllabus) | ||
| Group Name/ Paper Number | Subject | Marks |
| 1.1 | Jurisprudence, Interpretation & General Laws | 100 |
| 1.2 | Company Law & Practice Part 1- Company Law - Principles and Concepts | 60 |
| Part 2 - Company Administration & Meeting | 40 | |
| 1.3 | Setting Up of a Business, Industrial & Labour Laws Part 1 - Setting Up of a Business | 60 |
| Part 2- Industrial & Labour Laws | 40 | |
| 1.4 | Corporate Accounting and Financial Management Part 1 - Corporate Accounting | 60 |
| Part 2- Financial Management | 40 | |
| 2.5 | Capital Market & Securities Laws Part 1- Capital Market | 40 |
| Part 2- Securities Laws | 60 | |
| 2.6 | Economic, Commercial and Intellectual Property Laws Part 1- Economic & Commercial Laws | 60 |
| Part 2- Intellectual Property Laws | 40 | |
| 2.7 | Tax Laws & Practice Part 1- Direct Tax | 60 |
| Part 2- Indirect Tax | 40 | |
| ICSI CS Exam Pattern for Professional Programme | ||
| Group 1 | ||
| 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 | ||
| Paper Number | Subjects | Marks |
| 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) | |
| Elective Subjects | ||
| Paper Number | Elective 1 | Elective 2 |
| 4.1 | CSR & Social Governance Part I – Corporate Social Responsibility (50 Marks) Part II – Social Governance (50 Marks) | 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) | 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) | Labour Laws & Practice (100 Marks) |
| 4.4 | Artificial Intelligence, Data Analytics and Cyber Security – Laws & Practice (100 Marks) | Banking & Insurance – Laws & Practice Part I – Banking Laws (50 Marks) Part II – Insurance Laws (50 Marks) |
| Insolvency and Bankruptcy – Law & Practice (100 Marks) | ||
Unlike before, there's no penalty for wrong answers. You won't lose any marks due to negative marking. Instead, for every correct answer you give, you'll earn two marks. So, you can freely attempt questions without fear of losing marks for incorrect responses.