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CS Professional exam pattern

CS Professional has 7 papers of 100 marks each (700 total). Environmental, Social and Governance (ESG) - Principles and Practice, Drafting, Pleadings and Appearances, Compliance Management, Audit and Due Diligence, CSR and Social Governance, Internal and Forensic Audit, Intellectual Property Rights - Law and Practice, Artificial Intelligence, Data Analytics and Cyber Security - Laws and Practice, Advanced Direct Tax Laws and Practice, IFSCA - Regulations, Listing and Compliances, Strategic Management and Corporate Finance, Corporate Restructuring, Valuation and Insolvency, Arbitration, Mediation and Conciliation, Goods and Services Tax (GST) and Corporate Tax Planning, Labour Laws and Practice, Banking and Insurance - Laws and Practice and Insolvency and Bankruptcy - Law and Practice are written (subjective). There is no negative marking. At least 40% in each paper and 50% in the aggregate of the group at one sitting. A candidate who fails a group but scores 60% or more in a paper, with at least 25% in each other paper of the group, can claim exemption from that paper in later attempts. Paper 4 is one of six Elective 1 papers and Paper 7 one of five Elective 2 papers. The exam is held in June and December.

Paper	Marks	Duration	Type	Negative marking
Paper 1: Environmental, Social and Governance (ESG) - Principles and Practice	100	3 hours	Written	None
Paper 2: Drafting, Pleadings and Appearances	100	3 hours	Written	None
Paper 3: Compliance Management, Audit and Due Diligence	100	3 hours	Written	None
Paper 4.1: CSR and Social Governance	100	3 hours	Written	None
Paper 4.2: Internal and Forensic Audit	100	3 hours	Written	None
Paper 4.3: Intellectual Property Rights - Law and Practice	100	3 hours	Written	None
Paper 4.4: Artificial Intelligence, Data Analytics and Cyber Security - Laws and Practice	100	3 hours	Written	None
Paper 4.5: Advanced Direct Tax Laws and Practice	100	3 hours	Written	None
Paper 4.6: IFSCA - Regulations, Listing and Compliances	100	3 hours	Written	None
Paper 5: Strategic Management and Corporate Finance	100	3 hours	Written	None
Paper 6: Corporate Restructuring, Valuation and Insolvency	100	3 hours	Written	None
Paper 7.1: Arbitration, Mediation and Conciliation	100	3 hours	Written	None
Paper 7.2: Goods and Services Tax (GST) and Corporate Tax Planning	100	3 hours	Written	None
Paper 7.3: Labour Laws and Practice	100	3 hours	Written	None
Paper 7.4: Banking and Insurance - Laws and Practice	100	3 hours	Written	None
Paper 7.5: Insolvency and Bankruptcy - Law and Practice	100	3 hours	Written	None

CS Professional syllabus, chapter by chapter

Every chapter below has its own practice set. Your diagnostic mock tells you which ones to open first.

Paper 1: Environmental, Social and Governance (ESG) - Principles and Practice

Governance and Sustainability (65) · Risk Management (20) · Environment and Sustainability Reporting (15)

Paper 2: Drafting, Pleadings and Appearances

Drafting and Conveyancing (70) · Pleadings and Appearances (30)

Paper 3: Compliance Management, Audit and Due Diligence

Compliance Management (40) · Audit and Due Diligence (60)

Paper 4.1: CSR and Social Governance

CSR (50) · Social Governance (50)

Paper 4.2: Internal and Forensic Audit

Internal Audit (60) · Forensic Audit (40)

Paper 4.3: Intellectual Property Rights - Law and Practice

Paper 4.4: Artificial Intelligence, Data Analytics and Cyber Security - Laws and Practice

Paper 4.5: Advanced Direct Tax Laws and Practice

Paper 4.6: IFSCA - Regulations, Listing and Compliances

Paper 5: Strategic Management and Corporate Finance

Strategic Management (40) · Corporate Finance (60)

Paper 6: Corporate Restructuring, Valuation and Insolvency

Corporate Restructuring (40) · Valuation (20) · Insolvency, Liquidation and Winding Up (40)

Paper 7.1: Arbitration, Mediation and Conciliation

Arbitration and Conciliation (70) · Mediation (30)

Paper 7.2: Goods and Services Tax (GST) and Corporate Tax Planning

GST (70) · Corporate Tax Planning (30)

Paper 7.3: Labour Laws and Practice

Paper 7.4: Banking and Insurance - Laws and Practice

Banking Laws (50) · Insurance Laws (50)

Paper 7.5: Insolvency and Bankruptcy - Law and Practice

How FinsRise helps you clear CS Professional

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Subjective papers: answers checked

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CS Professional: frequently asked questions

How many papers are there in CS Professional?

Seven papers of 100 marks each in two groups. Group 1: Paper 1 Environmental, Social and Governance (ESG) - Principles and Practice; Paper 2 Drafting, Pleadings and Appearances; Paper 3 Compliance Management, Audit and Due Diligence; Paper 4 Elective 1. Group 2: Paper 5 Strategic Management and Corporate Finance; Paper 6 Corporate Restructuring, Valuation and Insolvency; Paper 7 Elective 2.

What are the CS Professional electives?

Elective 1 (choose one): 4.1 CSR and Social Governance; 4.2 Internal and Forensic Audit; 4.3 Intellectual Property Rights - Law and Practice; 4.4 Artificial Intelligence, Data Analytics and Cyber Security - Laws and Practice; 4.5 Advanced Direct Tax Laws and Practice; 4.6 IFSCA - Regulations, Listing and Compliances (from the June 2026 session). Elective 2 (choose one): 7.1 Arbitration, Mediation and Conciliation; 7.2 Goods and Services Tax (GST) and Corporate Tax Planning; 7.3 Labour Laws and Practice; 7.4 Banking and Insurance - Laws and Practice; 7.5 Insolvency and Bankruptcy - Law and Practice.

Are CS Professional elective papers open book?

Yes. The December 2026 time table lists the elective papers as open book examinations.

What is the CS Professional exam pattern?

Each paper is a descriptive (written) paper of 3 hours, and ICSI grants 15 minutes extra for reading the question paper. There are no MCQ or OMR papers and no negative marking.

What are the passing marks for CS Professional?

To pass a group you need at least 40% in each paper and 50% in the aggregate of that group at one sitting. If you fail the group but score 60% or more in a paper and at least 25% in each other paper of the group, you can claim exemption from that paper in later attempts by applying before the enrolment deadline.

When is the CS Professional exam held?

Twice a year, in June and December. The December 2026 session runs from 21 to 28 December 2026.

What is the CS Professional Pre-Examination Test?

Students must qualify the online Pre-Examination Test before enrolling for the CS Professional examination.

Which Income-tax Act applies to CS Professional Electives 4.5 and 7.2?

From the June 2027 session, Elective 4.5 and Elective 7.2 examine the Income-tax Act, 2025 as amended by the Finance Act, 2026. The December 2026 session examines the Income-tax Act, 1961 as amended by the Finance Act, 2025. FinsRise CS content is written for the June 2027 session.

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