ICSI CS Executive & Professional Admit Card June 2026 Out - Download ICSI E‑Admit Card at icsi.edu

The Institute of Company Secretaries of India (ICSI) conducts the Company Secretary (CS) Executive and Professional examinations biannually in June and December. ICSI is a statutory professional body established under an Act of Parliament to regulate and develop the profession of Company Secretaries in India. The CS Executive exam is the second level of the CS course after Foundation, while CS Professional is the final level. Clearing these exams qualifies candidates to become qualified Company Secretaries who can practice independently or work in corporate legal compliance, governance, and secretarial functions. The June 2026 session admit cards have been released for registered candidates who have completed their registration and paid examination fees. This is a professional qualifying examination, not a government recruitment exam, though qualified CS professionals are highly valued in both public and private sectors.

Important Dates

Vacancy Details

Note: This is a professional qualifying examination open to all eligible candidates. There are no fixed vacancies as this is not a recruitment exam. The number of candidates who can appear is unlimited based on registration.

Eligibility Criteria

Educational Qualification

For CS Executive:

• Passed CS Foundation examination, OR
• Graduated in any discipline (Commerce, Arts, Science, etc.) from a recognized university, OR
• Passed Intermediate examination of ICAI (CA), OR
• Passed Intermediate examination of ICMAI (CMA)

For CS Professional:

• Passed both modules of CS Executive examination
• Completed 15 months of compulsory Executive Development Programme (EDP) training

Age Limit

Note: Age limits are indicative and primarily for registration purposes. ICSI examinations generally have no maximum age restriction.

Nationality

Candidates must be:

• Citizens of India, OR
• Foreign nationals (with specific provisions under ICSI regulations)

Application Process

1. Visit the official ICSI website at www.icsi.edu
2. Navigate to the 'Students' section and click on 'Examination'
3. Select 'Examination Registration' for June 2026 session
4. Login using your Student Registration Number (SRN) and password
5. Fill in the examination registration form carefully, selecting Executive or Professional modules
6. Upload required documents (photograph, signature as per specifications)
7. Select your preferred examination centre from available options
8. Review all details entered in the application form
9. Pay the examination fee online using Debit Card/Credit Card/Net Banking
10. Submit the application form and save the confirmation page
11. Download and print the acknowledgement receipt for future reference
12. Download the admit card once released from the same portal

Examination Fees (Typical/Indicative)

Note: No category-wise fee exemption as this is a professional examination. GST as applicable will be added to the fees.

Selection Process

1. Registration Verification: ICSI verifies the candidate's registration status, eligibility for appearing in Executive or Professional examination, and completion of required training (for Professional candidates).

1. Written Examination - Executive/Professional: Candidates appear for theory examinations in their registered modules. Executive has 2 modules with 7 papers total, while Professional has 3 modules with 9 papers total. Examinations are conducted in pen-paper mode at designated centres.

1. Exemption Assessment: Candidates securing 60% or more marks in individual papers get exemption from that paper in future attempts (valid for certain period as per ICSI regulations).

1. Result Declaration: ICSI evaluates answer scripts and declares results typically within 60-75 days of examination completion. Candidates must pass all papers of a module to clear that module.

1. Training Completion (Professional): After passing Executive, candidates must complete 15 months Executive Development Programme before being eligible to appear in Professional examination.

1. Final Qualification: Upon passing all Professional modules, candidates complete remaining training requirements (if any) and become Associate Member of ICSI (ACS), qualifying them to practice as Company Secretary.

Examination Pattern

CS Executive Exam Pattern

Passing Criteria: 40% in each paper and 50% aggregate in each module

CS Professional Exam Pattern

Passing Criteria: 40% in each paper and 50% aggregate in each module

Negative Marking: No negative marking in CS examinations. However, certain papers may have a combination of objective (MCQ) and subjective questions.

Detailed Syllabus

CS EXECUTIVE - Module 1

#### Company Law

• Introduction to Companies Act, 2013
• Incorporation of Company and Matters Incidental Thereto
• Prospectus and Allotment of Securities
• Share Capital and Debentures
• Acceptance of Deposits by Companies
• Registration of Charges
• Management and Administration
• Declaration and Payment of Dividend
• Accounts of Companies
• Audit and Auditors
• Companies Incorporated Outside India
• Government Companies, and Producer Companies

#### Cost and Management Accounting

• Introduction to Cost and Management Accounting
• Material Cost
• Employee Cost
• Direct Expenses and Overheads
• Cost Accounting Methods (Job, Batch, Process, Operating Costing)
• Cost Accounting and Management Accounting Information System
• Budgets and Budgetary Control
• Standard Costing and Variance Analysis
• Marginal Costing and Absorption Costing
• Decision Making Tools

#### Economic and Commercial Laws

• Indian Contract Act, 1872
• Sale of Goods Act, 1930
• Indian Partnership Act, 1932
• Limited Liability Partnership Act, 2008
• General Clauses Act, 1897
• Interpretation of Statutes
• Micro, Small and Medium Enterprises Development Act, 2006
• Competition Act, 2002
• Consumer Protection Act, 2019
• Information Technology Act, 2000

#### Tax Laws

• Income Tax Law (Basics, Heads of Income, Deductions, Computation)
• Tax Deduction at Source (TDS) and Tax Collection at Source (TCS)
• Assessment Procedure
• Goods and Services Tax (GST) - Concepts, Registration, Levy, Taxable Event
• GST Returns and Compliance
• Input Tax Credit under GST
• E-Way Bill and Invoice Rules

CS EXECUTIVE - Module 2

#### Company Accounts and Auditing Practices

• Accounting Standards and Indian Accounting Standards (Ind AS)
• Final Accounts of Companies
• Consolidated Financial Statements
• Cash Flow Statements
• Auditing Standards and Concepts
• Company Audit
• Cost Audit, Tax Audit, and Internal Audit
• Audit Report and Certificate

#### Capital Markets and Securities Laws

• Financial Markets - Money Market and Capital Market
• Primary and Secondary Markets
• Stock Exchanges and Trading Mechanisms
• Securities and Exchange Board of India Act, 1992
• SEBI Regulations (LODR, Takeover, Insider Trading, etc.)
• Depositories Act, 1996
• Securities Contracts (Regulation) Act, 1956

#### Financial and Strategic Management

• Financial Management Fundamentals
• Financing Decisions and Capital Structure
• Investment Decisions and Capital Budgeting
• Dividend Decisions
• Management of Working Capital
• Strategic Management - Concepts and Process
• Strategic Analysis Tools
• Corporate Strategies and Business Level Strategies

CS PROFESSIONAL - Module 1

#### Governance, Risk Management, Compliance and Ethics

• Corporate Governance Philosophy and Framework
• Board Governance and Board Processes
• Board Committees
• Related Party Transactions
• Corporate Social Responsibility
• Enterprise Risk Management
• Compliance Management Framework
• Professional Ethics and Conduct

#### Advanced Tax Laws

• Advanced Income Tax (Partnership, AOP, BOI, Companies, Clubbing)
• International Taxation (Residential Status, Double Taxation Avoidance)
• Transfer Pricing
• Advance Rulings
• Appeals and Revisions
• Penalties and Prosecutions under Income Tax
• Advanced GST (E-Commerce, Valuation, Reverse Charge)
• GST Audit and Assessment

#### Drafting, Pleadings and Appearances

• Principles of Drafting
• Legal Terminology and Usage
• Drafting of Notices, Resolutions, and Agreements
• Memorandum and Articles of Association
• Drafting of Petitions and Applications
• Appearances before Authorities
• Pleadings in Courts and Tribunals

CS PROFESSIONAL - Module 2

#### Secretarial Audit, Compliance Management and Due Diligence

• Secretarial Audit under Companies Act, 2013
• Secretarial Standards
• SEBI Compliance Audit
• Due Diligence Process
• Corporate Due Diligence
• Certification and Reporting

#### Corporate Restructuring, Valuation and Insolvency

• Forms of Corporate Restructuring
• Mergers, Amalgamations, and Acquisitions
• Demergers and Spin-offs
• Business Valuation Methods
• Takeovers and Buy-backs
• Insolvency and Bankruptcy Code, 2016
• Corporate Insolvency Resolution Process
• Liquidation Process

#### Information Technology and Systems Audit

• Information Systems and IT Strategy
• Information Systems Security
• E-Governance and E-Commerce
• Cyber Laws and Data Protection
• IT Systems Audit
• ERP Systems
• Emerging Technologies (AI, Blockchain, Cloud Computing)

CS PROFESSIONAL - Module 3

#### Corporate Funding and Listings in Stock Exchanges

• Fund Flow in Corporate Sector
• Equity Financing
• Debt Instruments
• Hybrid Instruments
• Listing of Securities
• Initial Public Offering (IPO) Process
• Continuing Listing Obligations
• Foreign Investments in India

#### Multidisciplinary Case Studies

• Integrated case studies covering Corporate Laws, Securities Laws, Economic Laws
• Application-based scenarios requiring multi-disciplinary solutions

#### Elective Subjects (Choose One)

• Banking – Law and Practice
• Insurance – Law and Practice
• Intellectual Property Rights – Laws and Practices
• Forensic Audit
• Direct Tax – Laws and Practice
• Labour Laws and Practice
• Valuation and Business Modelling
• Insolvency – Law and Practice
• Corporate Restructuring and Insolvency

Salary and Remuneration (Typical for Qualified CS Professionals)

Major Allowances and Benefits:

• House Rent Allowance (HRA): 40-50% of Basic in metro cities, 30-40% in non-metros
• Dearness Allowance (DA): As per company policy (applicable mainly in PSUs)
• Transport/Conveyance Allowance: ₹1,600 - ₹5,000 per month
• Special Allowance: Variable based on company policy
• Medical Insurance and Reimbursements
• Leave Travel Allowance (LTA)
• Performance Bonus and Incentives
• Provident Fund (PF) and Gratuity benefits

Note: Salaries vary significantly based on employer type (MNC, PSU, Private Company, Practice), location, role (Compliance Manager, Company Secretary, Legal Head), and experience. CS professionals in practice earn through professional fees which can range from ₹50,000 to several lakhs monthly depending on client base.

Qualified Company Secretaries enjoy excellent career progression opportunities. In corporate roles, they can advance from Assistant Company Secretary to Company Secretary, then to General Manager - Legal/Secretarial, and eventually to Chief Compliance Officer or Chief Legal Officer positions. CS professionals can also opt for independent practice, establishing their firm and taking up compliance consultancy, secretarial audit, and corporate advisory assignments. Many CS professionals transition to senior management roles, directorships, or specialized domains like insolvency resolution professionals, corporate trainers, or regulatory consultants with leading organizations.

The ICSI CS Executive and Professional admit cards for June 2026 are released approximately 15-20 days before the commencement of examinations on the official ICSI website (www.icsi.edu). Candidates can download their e-admit cards by logging into the student portal using their Student Registration Number (SRN) and password. The admit card contains crucial details including examination centre address, reporting time, examination schedule for each paper, candidate photograph, and important instructions. Candidates must carry a printed copy of the admit card along with a valid photo ID proof to the examination centre; entry will not be permitted without these documents.

ICSI declares the CS Executive and Professional examination results typically within 60-75 days of the last examination date. Results are published on the official website www.icsi.edu under the 'Result' section. Candidates can check their results online using their Roll Number/SRN and date of birth. ICSI also sends SMS alerts to registered mobile numbers. The result displays paper-wise marks, total marks, percentage, and pass/fail status for each module. Candidates can apply for verification of marks or inspection of answer books within the specified time period (usually 30 days from result declaration) by paying the prescribed fees. Successful candidates receive digital mark sheets and can download them from the student portal.

ICSI CS examinations require candidates to secure minimum 40% marks in each individual paper and 50% marks in aggregate in each module to pass. There are no category-wise cutoffs as this is a professional qualifying examination. The passing percentage typically ranges between 25-35% for Executive and 20-30% for Professional examinations, indicating the difficulty level. Module-wise and paper-wise pass percentages are published by ICSI along with results. The cutoff marks remain constant at 40% per paper and 50% aggregate per module across all attempts, ensuring standardized qualification criteria. High-performing candidates (those securing 60% or more in individual papers) receive exemption from those papers for future attempts, which is valid as per ICSI regulations.

Examination Centres

ICSI conducts CS Executive and Professional examinations at numerous centres across India and select international locations:

North India: New Delhi, Noida, Gurgaon, Ghaziabad, Faridabad, Chandigarh, Jaipur, Jodhpur, Ludhiana, Dehradun, Lucknow, Kanpur, Allahabad, Varanasi, Agra, Meerut, Jammu, Shimla

South India: Bengaluru, Chennai, Hyderabad, Visakhapatnam, Vijayawada, Guntur, Kochi, Thiruvananthapuram, Coimbatore, Madurai, Mysuru, Mangaluru, Tirupati, Pondicherry

East India: Kolkata, Bhubaneswar, Cuttack, Patna, Ranchi, Jamshedpur, Dhanbad, Siliguri, Durgapur, Rourkela

West India: Mumbai, Navi Mumbai, Thane, Pune, Nashik, Nagpur, Aurangabad, Ahmedabad, Surat, Vadodara, Rajkot, Indore, Bhopal, Raipur, Goa

Northeast India: Guwahati, Shillong, Imphal, Dibrugarh

International Centres: Dubai (UAE), Muscat (Oman), Doha (Qatar), Abu Dhabi (UAE) - subject to minimum candidate strength

Candidates can select their preferred examination centre during the registration process, subject to availability.