ICSI CS Syllabus 2025: Download Latest Syllabus PDF for December Examination
Institute of Company Secretaries of India Exam 2025 ( ICSI Exam )
Registration - 1 Aug '25 - 30 Nov '25
ICSI Company Secretary syllabus 2025 for CS Executive & Professional at icsi.edu has been released. Candidates preparing for the upcoming ICSI CS Executive December 2025 and ICSI CS Professional December 2025 must be updated with the syllabus to prepare well. ICSI prescribes a detailed CS Executive syllabus for both groups. The examination for CS Executive Dec 2025 will commence on December 22, 2025, in offline mode. Candidates can also check the detailed CS Professional syllabus to know the important topics covered. The syllabus for ICSI CS professional is divided into two groups. Candidates can check the syllabus online.
Candidates preparing for CS Professional examination must know the complete syllabus. Check below to know the CS Professional old and new syllabus:
CS Professional New Syllabus
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) | - |
ICS CS Professional Syllabus (Old)
Professional Programme (Under ICSI Syllabus 2017) | |
|---|---|
Module 1, Paper 1 | Company Secretarial Practice |
Module 1, Paper 2 | Drafting, Appearances and Pleadings |
Module 2, Paper 1 | Financial Treasury and Forex Management |
Module 2, Paper 2 | Corporate Restructuring and Insolvency |
Module 3, Paper 1 | Strategic Management, Alliances and International Trade |
Module 3, Paper 2 | Advance Tax Laws and Practices |
Module 4, Paper 1 | Due Dilligence and Corporate Compliance Management |
Module 4, Paper 2 | Governance Business Ethics and Sustainability |
Professional Programme (Under ICSI Syllabus 2017) | |
|---|---|
Module 1, paper 1 | Advanced Company Law and Practice |
Module 1, paper 2 | Secretarial Audit, Compliance Management and Due Diligence |
Module 1, paper 3 | Corporate Restructuring, Valuation and Insolvency |
Module 2, Paper 1 | Information Technology and System Audit |
Module 2, Paper 2 | Financial Treasury and Forex Management |
Module 2, Paper 3 | Ethics, Governance and Sustainability |
Module 3, Paper 1 | Advance Tax Laws and Practice |
Module 3, Paper 2 | Drafting, Appearances and Pleading |
Candidates preparing for the CS Executive examination (Old or New syllabus) must check the CS Execvutive syllabus before beginning with their preparation.
ICSI CS Executive Syllabus 2023 (Under New Syllabus 2022)
Group 1
Paper Number | Subjects | Marks |
|---|---|---|
1 | Jurisprudence, Interpretation & General Laws | 100 |
2 | Company Law & Practice Part I – Company Law – Principles and Concepts | 60 |
Part II – Company Administration & Meetings | 40 | |
3 | Setting Up of Business, Industrial & Labour Laws Part I – Setting Up of Business | 60 |
Part II – Industrial & Labour Laws | 40 | |
4 | Corporate Accounting and Financial Management Part I – Corporate Accounting | 60 |
Part II – Financial Management | 40 |
Group 2
Paper Number | Subjects | Marks |
|---|---|---|
5 | Capital Market & Securities Laws Part I – Capital Market | 40 |
Part II – Securities Laws | 60 | |
6 | Economic, Commercial and Intellectual Property Laws Part I – Economic & Commercial Laws | 60 |
Part II – Intellectual Property Laws | 40 | |
7 | Tax Laws & Practice Part I - Direct Tax | 60 |
Part II - Indirect Tax | 40 |
ICSI CS Executive Old Syllabus (under 2017)
Executive Programme | |
|---|---|
Module 1, Paper 1 | Company Law |
Module 1, Paper 2 | Cost and Management Accounting |
Module 1, Paper 3 | Economic and Commercial Laws |
Module 1, Paper 4 | Tax Laws and Practice |
Module 2, Paper 1 | Company Accounts and Auditing Practices |
Module 2, Paper 2 | Capital Markets and Securities Laws |
Module 2, Paper 3 | Industrial Labour and General Laws |
ICSI conducts the CS Executive exam in offline mode. The exam is held in a pen and paper mode. Enrolled candidates must report at the allotted exam centre on the day of examination. Candidates will be allowed to bring the black or blue point ball pen. OMR sheets and question paper will be provided at the exam centre.
- ICSI CS Exam Pattern 2025 Highlights
- ICSI CS Executive Syllabus 2025
- ICSI CS Professional Syllabus 2025
ICSI CS Exam Pattern 2025 Highlights
Candidates preparing for ICSI CS exam 2025 must check the ICSI CS exam pattern. Check the table below to know the highlights.
| Features | Details |
|---|---|
| Mode of examination | CS Executive- Combination of both 20% case-based objective type questions and 80% descriptive questions in all papers at Executive Programme except Paper No. 4 i.e. Corporate Accounting and Financial Management which is 100% descriptive. CS Professional- Descriptive |
| Duration | Three hours for each paper |
| Marks | 100 marks for each paper |
Also Read:
Commonly asked questions
Students who are registered under CS Executive new syllabus and CS Professional new syllabus shall have to appear for the Pre examination test to become eligible to enroll and appear for the CS Executive or CS Professional examination. The exam will be conducted by ICSI. the exam will be served as an eligibility criteria to appear for the main examinations. Candidates will be required to pay the pre examination test fee of INR 1000 online. Once the payment is realised, candidates will be sent invitation along with the login ID and password.
To appear for the ICSI CS Pre Examination Test (PET) candidates must refer the steps mentioned below:
Step 1- Visit the official website of ICSI
Step 2- Click on the 'E-learning' tab followed by Pre-Interview Test (PET) tab
Step 3- Select the examination to appear for
Step 4- Select the module
Step 5- Enter the login credentials- Your login ID is your registration number (without any slash sign) suffix with @icsi.edu for example- If your registration number is 1234567/10/2018 then your login ID will be 1234567102018 [at]icsi.edu and fefault password for first time login is Learn@1234
Step 6- Appear for the Pre-interview test online.
ICSI CS examination is conducted in offline mode. Candidates who will register for CS Executive or CS Porfessional examination will have to report at the alloted ICSI CS exam centre on the day of examination. The examination will be a pen paper based. On release of the ICSI CS admit card, applicants can know the allotted exam centre to appear for the examination.
ICSI CS exam is conducted offline across various cities in India. Authorities released the list of ICSI CS exam centres for each session. The upcoming ICSI CS December 2025 examination will be held in offline mode from December 22, 2025 onwards. The ICSI CS admit card will be available for download from 10 days before the date of the examination. Candidates must note that the admit card is an important document which has to be carried on the day of the examination, without which candidates will not be permitted to enter the examination hall.
ICSI CS Executive Syllabus 2025
Check below to know the CS Executive syllabus 2025:
Group 1
| Paper Number |
Subjects |
Marks |
|---|---|---|
| 1 |
Jurisprudence, Interpretation & General Laws |
100 |
| 2 |
Company Law & Practice Part I – Company Law – Principles and Concepts |
60 |
| Part II – Company Administration & Meetings |
40 |
|
| 3 |
Setting Up of Business, Industrial & Labour Laws Part I – Setting Up of Business |
60 |
| Part II – Industrial & Labour Laws |
40 |
|
| 4 |
Corporate Accounting and Financial Management Part I – Corporate Accounting |
60 |
| Part II – Financial Management |
40 |
Group 2
| Paper Number |
Subjects |
Marks |
|---|---|---|
| 5 |
Capital Market & Securities Laws Part I – Capital Market |
40 |
| Part II – Securities Laws |
60 |
|
| 6 |
Economic, Commercial and Intellectual Property Laws Part I – Economic & Commercial Laws |
60 |
| Part II – Intellectual Property Laws |
40 |
|
| 7 |
Tax Laws & Practice Part I - Direct Tax |
60 |
| Part II - Indirect Tax |
40 |
Switchover from Old Syllabus (2017) to New Syllabus (2022): Paperwise Exemption Details for Executive Programme
| Executive Programme | |
|---|---|
| Existing Syllabus (2017) | Paper wise Exemption Under New Syllabus (2022) |
| Module 1 | |
| Jurisprudence, Interpretation & General Laws | Group 1, Paper 1 - Jurisprudence, Interpretation & General Laws |
| Company Law | Group 1, Paper 2 - Company Law & Practice |
| Setting up of Business Entities and Closure | Group 1, Paper 3 - Setting up of Business, Industrial & Labour Laws |
| Tax Laws | Group 2, Paper 7 - Tax Laws & Practice |
| Module 2 | |
| Corporate and Management Accounting | Group 1, Paper 4 - Corporate Accounting and Financial Management |
| Securities Laws & Capital Markets | Group 2, Paper 5 - Capital Market & Securities Laws |
| Economic, Business and Commercial Laws | Group 2, Paper 6 - Economic, Commercial and Intellectual Property Laws |
| Financial and Strategic Management | Group 1, Paper 4 - Corporate Accounting and Financial Management |
Commonly asked questions
Candidates who have qualified the CSEET exam will be able to apply for the CS Executive exam. CSEET November 2025 results will be announced soon after exam. Candidates who are declared 'pass' will be able to register for the CS Executive exam (single group).
The CS Executive Dec 2025 exam dates have been announced. The exam will be held from December 22, 2025 onwards. Candidates are advised to stay updated with the cutoff dates of ICSI CS Executive June/December 2025 session at https://www.shiksha.com/college/icsi-delhi-institute-of-company-secretaries-of-india/icsi-exam-dates.
ICSI CS Executive exam duration for each paper is three hours. CS Executive examination is divided into two groups. Gorup 1 consist of four papers whereas, group 2 consists of three papers. ICSI conducts each paper of each group on different days. ICSI CS Executive December 2025 time table has been released. The examination for CS Executive group 1 and group 2 will commence on December 22.
Candidates can check the latest ICSI CS Executive exam pattern below:
CS Executive Exam Pattern Group 1 | ||
|---|---|---|
Paper Number | Subjects | Marks |
1 | Jurisprudence, Interpretation & General Laws | 100 |
2 | Company Law & Practice Part I – Company Law – Principles and Concepts | 60 |
Part II – Company Administration & Meetings | 40 | |
3 | Setting Up of Business, Industrial & Labour Laws Part I – Setting Up of Business | 60 |
Part II – Industrial & Labour Laws | 40 | |
4 | Corporate Accounting and Financial Management Part I – Corporate Accounting | 60 |
Part II – Financial Management | 40 | |
ICSI CS Executive Exam Pattern Group 2 | ||
|---|---|---|
Paper Number | Subjects | Marks |
5 | Capital Market & Securities Laws Part I – Capital Market | 40 |
Part II – Securities Laws | 60 | |
6 | Economic, Commercial and Intellectual Property Laws Part I – Economic & Commercial Laws | 60 |
Part II – Intellectual Property Laws | 40 | |
7 | Tax Laws & Practice Part I - Direct Tax | 60 |
Part II - Indirect Tax | 40 | |
ICSI CS Professional Syllabus 2025
The new syllabus for ICSI CS Professional is now effective. Check below to learn the new CS Professional syllabus 2025.
Group 1
| ICSI CS Professional Syllabus |
||
|---|---|---|
| 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) |
|
Candidates must select one paper from each Elective 1 and Elective 2, respectively. Check the table below to know the 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) |
To know the details of the ICSI CS 2022 syllabus - Click here
Switchover from Old Syllabus (2017) to New Syllabus (2022): Paperwise Exemption Details for Professional Programme
| Professional Programme | |
|---|---|
| Existing Syllabus (2017) | Paperwise Exemption Under New Syllabus (2022) |
| Module 1 | |
| Governance, Risk Management, Compliances 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 BankruptcyLaw & Practice |
Commonly asked questions
The duration of CS Professional exam for each paper is three hours. CS Professional exam is divided into two groups. The CS Professional group 1 consist of four papers whereas, second group consists of three papers. Candidates will have to attempt the questions of each paper within the given time duration. ICSI CS Professional December 2025 datesheet has been released.
Candidates can check the latest CS Professional exam pattern below:
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 Papers 1
| Paper Number | Elective Subjects | Marks |
|---|---|---|
| 4.1 | CSR & Social Governance Part I – Corporate Social Responsibility | 50 |
| Part II – Social Governance | 50 | |
| 4.2 | Internal and Forensic Audit Part I – Internal Audit | 60 |
| Part II – Forensic Audit | 40 | |
| 4.3 | Intellectual Property Rights – Law & Practice | 100 |
| 4.4 | Artificial Intelligence, Data Analytics and Cyber Security – Laws & Practice | 100 |
Elective Papers 2
| Paper Number | Elective Subjects | Marks |
|---|---|---|
| 7.1 | Arbitration, Mediation & Conciliation Part I – Arbitration & Conciliation | 70 |
| Part II – Mediation | 30 | |
| 7.2 | Goods and Services Tax (GST) & Corporate Tax Planning Part I – Goods and Services Tax (GST) | 70 |
| Part II – Corporate Tax Planning | 30 | |
| 7.3 | Labour Laws & Practice | 100 |
| 7.4 | Banking & Insurance – Laws & Practice Part I – Banking Laws | 50 |
| Part II – Insurance Laws | 50 | |
| 7.5 | Insolvency and Bankruptcy – Law & Practice | 100 |
Candidates preparing for CS Professional exam as per Old syllabus must select one paper from Electives. Check the table below to know the Elective subjects for CS Professional (Old syllabus)
- Banking Law and Practice
- Capital Commodity and Money Market
- Insurance Law and Practice
- Intellectual Property Rights-Law and Practice
- International Business-Laws and Practices
Whereas, Candidates preparing for CS Professional exam must select one paper from each Elective 1 and Elective 2 respectively. Check the table below to know the Elective subjects for CS Professional (New syllabus)
| 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) |
ICSI Exam Exam
Student Forum
Anything you would want to ask experts?Answered a month ago
ICSI CS Professional syllabus has been released online at icsi.edu. Candidates preparing for CS Professional exam can now donwload the CS Professional syllabus for Group 1, Group 2 and elective subjects. CS Professional December 2025 exam will commence on December 22, 2025. Candidates appearing for
N
Beginner-Level 5
Answered a month ago
Yes, the Institute of Company Secretaries of India has released the CS Executive syllabus. Candidates preparing for the ICSI CS Executive December 2025 can now check the detailed syllabus online. ICSI prescribes the CS Executive syllabus for both group 1 and group 2. Candidates must ensure to be tho
N
Contributor-Level 6
Answered a month ago
The ongoing events for ICSI CS exam are as follows;
- CSEET November 2025 registration ongoing till October 15, 2025
- CS June 2026 registrations for CS Executive & Professional (both groups) ongoing till November 30, 2025
- CS Executive, Professional December 2025 exam to commence from December 22, 2025
D
Beginner-Level 5
Answered a month ago
ICSI CS registrations for CSEET, CS Executive and CS Professional are open throughout the year. Check the table below to know the ICSI CS registration dates for three levels:
| Events | CSEET | ICSI CS Executive, Professional |
|---|---|---|
| Registration starts | Ongoing | Ongoing |
| Last date to apply | 15-Oct-2025 | 30-Nov-2025 (both groups) 31-Jan-2026 (single group) |
| Exam Date | 08-Nov-2025 |
N
Beginner-Level 5
Explore more Accounting & Commerce exams with upcoming dates
CFA 2026 Early Registration Last Date (Level 1&2 May) 14 Oct '25 CSEET 2025 Registration- November Session 16 Jun '25 - 15 Oct '25 ICSI CS Professional Enrollment Dec 2025 (With Late Fee) Oct '25 - Oct '25 REVA PET 2025 payment of fee and enrollment 30 Sep '25 - 23 Oct '25
Is ICSI CS Professional syllabus released?