CS Executive 2026: Exam Pattern, Eligibility & Study Plan

CS Executive (Company Secretary Executive) is the second level of the Company Secretary qualification conducted by ICSI (Institute of Company Secretaries of India). The three levels are: Foundation → Executive → Professional. Students who have cleared CS Executive or graduates in any discipline can directly appear for CS Executive. The CS Executive programme covers corporate law, company accounts, tax law, and management accounting. After passing CS Executive, students must complete 15 months of practical training (articleship) before appearing for CS Professional. A Company Secretary is a legal compliance professional for companies — distinct from Chartered Accountants.

CS Executive has two modules, each with 4 papers (8 papers total): Module 1 — Company Accounts & Auditing Practices, Tax &Labour Laws, Capital Markets & Corporate Laws; Module 2 — Corporate & Management Accounting, Securities Laws & Capital Markets, Economic & Commercial Laws. Exams are held twice a year (June and December). Each paper is of 100 marks (70 marks written + 30 marks practical/case study). Students must score 40% in each paper and 50% aggregate in each module to pass. Negative marking applies (0.25 per wrong answer for objective parts).

CS Executive has a low pass rate — typically 5–15% in each paper — making it one of the tougher professional exams. The key is focusing on the Company Accounts and Tax papers, which are the highest-scoring. ICSI study material (both Module-wise and Practice Manuals) is essential. MCQs and case studies carry significant weight, so practice previous year question papers thoroughly. Join a test series 2 months before exams to build speed. Many students take multiple attempts — the exam tests depth of legal knowledge rather than just memory.