CS Professional is the final exam of the Company Secretary course, conducted by the Institute of Company Secretaries of India (ICSI) every June and December. The December 2026 session runs from 21 to 28 December 2026, from 2:00 to 5:15 PM. Enrolment closed on 10 October 2026. The next session is due in June 2027.
CS Professional December 2026
This page covers the CS Professional December 2026 dates and time table, enrolment and fees, who can appear, the papers of both groups, passing marks and official notices.
| Full name | CS Professional Programme Examination (Syllabus 2022) |
|---|---|
| Conducted by | The Institute of Company Secretaries of India (ICSI) |
| Exam level | National; final stage of the CS course, held in June and December |
| Courses / Purpose | Last exam of the Company Secretary course, before ICSI membership |
| Exam date | 21 to 28 December 2026 (no exam on 25 December), 2:00 to 5:15 PM |
| Application | December 2026 enrolment closed on 10 October 2026; online only, on smash.icsi.edu |
| Application fee | Rs 1,800 per group; late fee Rs 250 |
| Eligibility | Registered Professional Programme students who have passed the online Pre-Examination Test |
| Mode | Offline written papers at ICSI centres in India and Dubai |
| Questions and marks | 7 papers in 2 groups; each core paper has 6 questions for 100 marks; electives are open book |
| Duration | 3 hours per paper plus 15 minutes reading time |
| Official website | icsi.edu |
CS Professional December 2026 Important Dates
ICSI holds CS Professional twice a year; the table lists the December 2026 schedule from the official time table and enrolment notice, plus the expected June 2027 dates.
| Event | Date |
|---|---|
| June 2026 exams | 1 to 7 June 2026 |
| June 2026 result | 25 August 2026, 11:00 AM Released |
| Exam enrolment (December 2026) | 26 August to 25 September 2026 Closed |
| Enrolment with late fee (December 2026) | By 10 October 2026 Closed |
| Exemption on higher qualification (December 2026) | By 10 October 2026 Closed |
| Application correction (December 2026) | By 21 November 2026 Upcoming |
| E-admit card (December 2026) | December 2026 Expected |
| ESG: Principles and Practice (December 2026) | 21 December 2026, 2:00 PM to 5:15 PM Upcoming |
| Exam (December 2026) | 22 December 2026, 2:00 PM to 5:15 PM Upcoming |
| Exam (December 2026) | 23 December 2026, 2:00 PM to 5:15 PM Upcoming |
| Exam (December 2026) | 24 December 2026, 2:00 PM to 5:15 PM Upcoming |
| Compliance Mgmt, Audit and DD (December 2026) | 26 December 2026, 2:00 PM to 5:15 PM Upcoming |
| Elective 2, open book (December 2026) | 27 December 2026, 2:00 PM to 5:15 PM Upcoming |
| Elective 1, open book (December 2026) | 28 December 2026, 2:00 PM to 5:15 PM Upcoming |
| December 2026 result | February 2027 Expected |
How to apply for CS Professional December 2026?
You apply for each session by enrolling online on ICSI’s SMASH portal and paying the exam fee for the group or groups you will write. For December 2026, enrolment ran from 26 August to 25 September 2026, and with a Rs 250 late fee till 10 October 2026. That window is now closed.
Apply Online for CS Professional 2026
The CS Professional 2026 application window (26 August to 25 September 2026) has closed.
- Pass the online Pre-Examination Test well before the enrolment deadline. ICSI requires it to be completed by 5:30 PM one working day before the cut-off date.
- Log in to the ICSI SMASH portal with your student account.
- Open the exam enrolment form and choose the group (Group 1, Group 2 or both), exam centre, medium and elective subject.
- Pay the exam fee online. You can also pay by Canara Bank challan; the date you deposit the cash counts as your payment date.
- Save the fee receipt and check the enrolment details shown in your online account.
| Fee (December 2026) | Amount |
|---|---|
| Exam fee, per group | Rs 1,800 |
| Late fee | Rs 250 |
| Change of centre, group, medium or elective | Rs 250 per change |
| Addition of a group (service charge) | Rs 250 plus the exam fee |
| Dubai centre surcharge | US$ 100 (Rs 9,568) |
You can change your centre, group, medium or elective till 21 November 2026, 4:00 PM. Requests to drop a group are not accepted. If your Professional registration is more than five years old, apply for Registration De Novo on the same portal before you enrol.
Who can appear for CS Professional December 2026?
You can write CS Professional if you are a registered student of the Professional Programme (Syllabus 2022) and have completed the online Pre-Examination Test.
- Registration for the Professional Programme is open to students who have passed both groups of CS Executive.
- ICSI’s usual cut-offs for June 2027 are 30 November 2026 to write both groups and 31 January 2027 to write one group (as reported by Careers360; confirm on icsi.edu).
- Students with ICAI-Cost Final, or LL.B. with 50% marks, can claim paper-wise exemption; for December 2026 the last date was 10 October 2026.
- If you scored 60% or more in a paper in June 2026, ICSI grants the exemption for that paper automatically. You can cancel it till 21 November 2026.
Earlier stages of the course have their own pages: CSEET, the entry test, and CS Executive, the middle stage.
What is the CS Professional exam pattern?
CS Professional (Syllabus 2022) has seven papers in two groups, one paper a day. Each paper is held from 2:00 to 5:15 PM, which includes 15 minutes of reading time from 2:00 to 2:15 PM.
| Date (December 2026) | Paper | Group |
|---|---|---|
| 21 December | Environmental, Social and Governance (ESG): Principles and Practice | Group 1 |
| 22 December | Strategic Management and Corporate Finance | Group 2 |
| 23 December | Drafting, Pleadings and Appearances | Group 1 |
| 24 December | Corporate Restructuring, Valuation and Insolvency | Group 2 |
| 26 December | Compliance Management, Audit and Due Diligence | Group 1 |
| 27 December | Elective 2 (one of 5), open book | Group 2 |
| 28 December | Elective 1 (one of 6), open book | Group 1 |
- Elective 1 choices: CSR and Social Governance; Internal and Forensic Audit; Intellectual Property Rights: Law and Practice; AI, Data Analytics and Cyber Security: Laws and Practice; Advanced Direct Tax Laws and Practice; IFSCA: Regulations, Listing and Compliances.
- Elective 2 choices: Arbitration, Mediation and Conciliation; GST and Corporate Tax Planning; Labour Laws and Practice; Banking and Insurance: Laws and Practice; Insolvency and Bankruptcy: Law and Practice.
- Each core paper in recent sessions had 6 case-based questions for 100 marks, with 3 hours allowed. There is no exam on 25 December.
To pass a group, you need at least 40% in each paper and 50% in the aggregate of that group, in one sitting.
Where can I get CS Professional previous year question papers?
Recent official papers of the five core subjects are on our CS Professional question papers page, arranged year by year from 2024. ICSI also posts the papers of every session, including the electives, on its own site.
Official CS Professional Notices
- PDFTime Table for CS Examinations, December 2026 Session (7 July 2026)Official site · icsi.eduOpen
- PDFImportant Announcement for December 2026 Examination: enrolment dates and fees (25 August 2026)Official site · icsi.eduOpen
- PDFResult Announcement, June 2026 Session (also gives December 2026 exam dates) (21 August 2026)Official site · icsi.eduOpen
- PDFVerification of Marks, June 2026 SessionOfficial site · icsi.eduOpen
- LINKICSI CS Executive and Professional pageOfficial site · icsi.eduOpen