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CS Professional

CS Professional — professional exam (finance), conducted by ICSI.

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Quick facts

Administering body
The CS Professional Programme is the Professional stage of the Company Secretaryship course administered by the Institute of Company Secretaries of India (ICSI).
Entry requirement
Applicants must have passed both groups of the CS Executive Programme under the same syllabus to register for the Professional Programme.
Current syllabus structure
Under ICSI Syllabus 2022, the Professional Programme has seven papers across two groups, including one selected paper from each of two elective sets.
Exam cadence
ICSI states that Executive and Professional examinations are conducted twice yearly, in June and December.
Pre-examination condition
Students registered under ICSI Syllabus 2022 must successfully complete the online Pre-Examination Test before enrolling for and appearing in the Professional examination.
Fees — dated context
ICSI's fee schedule effective 15 April 2026 lists ₹19,000 education fee plus ₹1,000 Pre-Examination Test fee for Professional registration after Executive; it lists examination fee of ₹1,800 per group, effective from the December 2024 examination session. Fees, concessions and session rules can change.

Purpose and place in the CS pathway

CS Professional is the advanced academic examination stage that follows the CS Executive Programme. Under ICSI Syllabus 2022, its compulsory coverage includes ESG and governance, drafting and appearances, compliance management/audit/due diligence, strategic management and corporate finance, and corporate restructuring, valuation and insolvency, alongside two chosen electives.

The syllabus describes practical professional aims: for example, the drafting paper is intended to build capability in agreements, documents, applications to quasi-judicial bodies, pleadings and appearances. This makes the stage relevant to corporate-governance, compliance, secretarial, transaction, audit and regulatory-practice work.

  • It is not an entry-level test: registration follows passing the complete CS Executive Programme.
  • Passing the examination is an important milestone toward ICSI membership, but ICSI also requires completion of applicable training requirements before a person becomes entitled to be enrolled as a member.

Eligibility and timing

ICSI's student-services FAQ, updated 10 April 2026, says a student who has passed both Executive groups under the same syllabus is eligible to register for the Professional Programme. Passing Executive groups under different syllabi does not qualify the student for admission under that FAQ.

For eligibility to the Professional examination itself, ICSI states that at least nine calendar months must have elapsed after passing the Executive examination. Under Syllabus 2022, successful completion of the Pre-Examination Test is also required before examination enrolment.

  • For a June session, ICSI's April 2026 FAQ gives Professional-registration cut-offs of 30 November of the preceding year for both groups and 31 January of the examination year for one group.
  • For a December session, the stated cut-offs are 31 May for both groups and 31 July for one group.
  • These are published cut-offs and may be revised; applicants should verify the applicable session notice in ICSI's SMASH portal before acting.

Syllabus and examination format

The current ICSI Syllabus 2022 places the seven Professional papers in two groups. Group 1 comprises ESG – Principles & Practice, Drafting, Pleadings & Appearances, Compliance Management, Audit & Due Diligence, and one Elective 1 paper. Group 2 comprises Strategic Management & Corporate Finance, Corporate Restructuring, Valuation & Insolvency, and one Elective 2 paper.

Each elective slot requires a selection from ICSI's prescribed choices. The currently published study-material portal lists Elective 1 choices including CSR & Social Governance, Internal & Forensic Audit, Intellectual Property Rights, AI/Data Analytics/Cyber Security laws, Advanced Direct Tax, and IFSCA regulations; it lists Elective 2 choices including Arbitration/Mediation, GST & Corporate Tax Planning, Labour Laws, Banking & Insurance, and Insolvency and Bankruptcy.

ICSI conducts the Professional examinations in June and December. The Institute publishes session-specific timetables, study-material updates and supplements, so candidates should use the session applicable to their attempt rather than relying on older paper lists or amendments.

  • Group 1: three compulsory papers plus one Elective 1.
  • Group 2: two compulsory papers plus one Elective 2.
  • The official syllabus assigns 100 marks across the stated components of individual Professional papers.

Registration and examination enrolment

After passing both Executive groups under the same syllabus, candidates submit the Professional-registration request exclusively through ICSI's SMASH portal. ICSI's April 2026 FAQ says physical or downloaded application forms are not accepted. The portal workflow includes selecting the mandatory optional subjects, proceeding to payment, then downloading the Professional Registration Letter and student identity card after successful payment.

Professional registration and examination enrolment are separate steps. For each examination session, ICSI requires an online examination-enrolment request through SMASH. Its April 2026 FAQ lists recurring form windows of 26 February–25 March without late fee and 26 March–9 April with late fee for June examinations; for December, it lists 26 August–25 September without late fee and 26 September–10 October with late fee.

As dated fee context, ICSI's schedule effective 15 April 2026 states Professional registration charges of ₹20,000 in total (₹19,000 education fee and ₹1,000 Pre-Examination Test fee). The stated general examination fee is ₹1,800 per group, and ICSI lists concessions for SC/ST and physically handicapped students. Candidates should confirm the fees and deadlines shown in their live SMASH request because they are subject to change.

  • 1. Pass both CS Executive groups under the same syllabus.
  • 2. Submit Professional registration online in SMASH and select the required electives.
  • 3. Complete the online Pre-Examination Test.
  • 4. Submit the separate online examination-enrolment request and pay the applicable session fee.
  • 5. Download the admit card from ICSI when it is made available; ICSI's FAQ says it can be accessed 10 days before examinations commence.

Preparation approach using official materials

Begin with ICSI's current Professional Programme study-material page and select materials for the two electives actually chosen at registration. ICSI publishes updated materials and, where relevant, session-specific supplements; for example, the portal flags GST & Corporate Tax Planning material for the June 2026 examination onwards.

Build preparation around the applied outcomes in the syllabus rather than only memorisation. The prescribed papers combine governance and sustainability reporting, drafting and appearances before regulatory or quasi-judicial bodies, compliance/audit/due diligence, corporate-finance decisions, restructuring and insolvency. Use the official syllabus to make a topic-by-topic plan, then practise with ICSI guideline answers from the applicable syllabus and session.

Complete the required online Pre-Examination Test early enough to avoid blocking examination enrolment. ICSI's June 2026 instructions required it no later than one working day before the relevant enrolment cut-off at 5:30 PM; candidates should check their own session's instruction because operational deadlines can change.

  • Use the official Syllabus 2022 as the master checklist of outcomes and subtopics.
  • Use current ICSI study materials and session supplements, particularly for tax, regulatory and other amendable subjects.
  • Use ICSI guideline answers to practise answer structure and application of law to facts.
  • Treat the Pre-Examination Test and examination-enrolment deadline as separate compliance tasks.

What passing leads to

A successful Professional Programme candidate receives ICSI's Professional Programme pass credential: ICSI's current student-services FAQ says a hard-copy mark sheet and pass certificate are issued to candidates who pass the Professional Programme.

Passing Professional alone should not be treated as automatic ICSI membership. ICSI states that a Professional-pass student's registration may need continuation until all training requirements are completed so that the student becomes entitled to enrol as a member. The exact training pathway depends on the applicable Company Secretaries Regulations and ICSI training rules.

For those planning independent practice, membership is also not itself a Certificate of Practice. ICSI states that a member seeking to enter practice must meet Certificate-of-Practice conditions; members intending to enter practice on or after 1 April 2023 are generally required to complete the PCS Orientation Programme before applying, subject to specified exemptions.

  • Professional pass certificate and hard-copy marks documentation are issued by ICSI to successful Professional candidates.
  • Complete all applicable training and membership formalities to become entitled to ICSI membership.
  • A Certificate of Practice is a separate post-membership step for those wishing to practise.

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