Checked 30 September 2026. From ICSI's Syllabus 2022 paper-wise exemption notice (294th Council meeting, 14.02.2023), the ICSI fee schedule and the 2026 cut-off calendar. ICSI can change the exemption list by Council decision.
Two different things are called "exemption" in the CS course, and mixing them up is the most common mistake students make about the Executive stage. The first is exemption from CSEET: graduates and some professional students can register for the Executive Programme directly, without the entrance test, by paying a Rs 5,000 CSEET exemption fee. The second is exemption from Executive papers: under Syllabus 2022, only two qualifications earn it, an LLB with 50% (Paper 1) and the ICMAI (CMA) Final (Papers 4 and 7). A B.Com, MBA, M.Com or CA gets you past CSEET and into the Executive stage, but you still sit all seven papers. ProSyllabus is an independent study site. We are not affiliated with, or endorsed by, the Institute of Company Secretaries of India (ICSI); every rule below is quoted or summarised from ICSI's published documents, and ICSI decides every individual case.
ICSI paper-wise exemption notice (Syllabus 2022) and ICSI fee schedule.
Exemption from CSEET: who registers directly
ICSI's fee schedule lists who may register for the Executive Programme by direct admission, that is, without passing CSEET. They pay the same registration, education, pre-exam test and orientation fees as a CSEET pass, plus a Rs 5,000 CSEET exemption fee. The rules and the fee for the entrance test itself are covered in the CSEET series: see who is exempt from CSEET.
| Qualification | Route | CSEET exemption fee | Executive paper exemption |
|---|---|---|---|
| CSEET passed | CSEET route | Nil | None |
| CS Foundation passed (old course) | CSEET route | Nil | None |
| Graduate or postgraduate, any subject | Direct admission | Rs 5,000 | None |
| Final year or final semester of a degree (appearing) | Direct admission, provisional | Rs 5,000 | None |
| Integrated five-year programme, sixth semester passed | Direct admission | Rs 5,000 | None |
| Integrated five-year programme, sixth semester appearing | Direct admission, provisional | Rs 5,000 | None |
| ICAI Intermediate passed | Direct admission | Rs 5,000 | None |
| ICMAI (CMA) Final passed | Direct admission | Rs 5,000 | Paper 4 (524) and Paper 7 (527) |
| LLB (three-year or five-year) with 50% or more aggregate | Direct admission (as a graduate) | Rs 5,000 | Paper 1 (521) |
Sources: ICSI fee schedule (direct-admission categories and the Rs 5,000 fee) and ICSI Syllabus 2022 paper-wise exemption notice (the two exemption rows). "None" for graduates, ICAI Intermediate and the integrated programmes is our reading: the Syllabus 2022 exemption notice lists only the LLB and the ICMAI Final. We read an LLB holder as registering by direct admission as a graduate; the fee schedule does not list LLB separately.
What do my qualifications get me?
Tick everything that applies. The finder tells you your registration route and fee, which papers you can be exempted from, and what the first sitting of both groups would cost. It reads the ICSI fee schedule and the Syllabus 2022 exemption notice; the totals are our arithmetic.
The two paper-wise exemptions under Syllabus 2022
ICSI's Council decided the Syllabus 2022 list at its 294th meeting on 14 February 2023. It is short:
| Qualification (ICSI code) | Executive Programme exemption | Professional Programme exemption |
|---|---|---|
| LLB, three-year or five-year integrated, from a recognised university or institute, with 50% or more in aggregate (code 47) | Group 1, Paper 1: Jurisprudence, Interpretation & General Laws (521) | None |
| Final pass, Institute of Cost Accountants of India (code 44) | Group 1, Paper 4: Corporate Accounting and Financial Management (524); Group 2, Paper 7: Tax Laws & Practice (527) | Paper 5 (535), Elective 4.2 (542), and one of Electives 7.2 (552) or 7.4 (554); applied for afresh at that stage |
Source: ICSI, Paper-wise exemption on the basis of higher qualifications, Syllabus 2022. The LLB must be from a university or institute constituted under an Act of Parliament or approved by AICTE/AIU, according to the notice.
Our reading of what that means in practice. An LLB holder with 50% sits six papers: three in Group 1 and all three in Group 2. A CMA Final holder sits five: three in Group 1 and two in Group 2 (Papers 5 and 6). A student with both qualifications could be exempted from three papers and sit four. The group pass rules still apply to the papers left, and the aggregate is taken over them alone.
How to apply, what it costs and the deadlines
Applying for a paper-wise exemption
- Where: ICSI's SMASH portal (smash.icsi.edu), by debit or credit card or net banking.
- Fee: Rs 1,000 per subject, paid once. The FAQ says an exemption "once granted will hold good during the validity of registration period or passing/completing the examination, whichever is earlier".
- Documents: scanned attested mark sheets of all parts or semesters of the LLB, or the scanned attested final pass certificate of the ICMAI.
- Last date: 9 April for the June session, 10 October for the December session. For December 2026 the window opened on 26 August and closes on 10 October 2026.
- Re-submitting documents ICSI has called for: until 20 November for December (2026 calendar and FAQ); the December 2026 announcement lists it among services open until 21 November 2026, 16:00.
Sources: ICSI paper-wise exemption notice; ICSI student services FAQ; ICSI cut-off dates 2026; ICSI December 2026 announcement.
CMA students who go on to the Professional Programme must apply again there: the notice says Professional exemptions "are not granted automatically". An LLB earns nothing at the Professional stage.
Three students, worked through
Our worked examples, using the ICSI fee schedule and exemption notice. Exam fees assume both groups are sat once at Rs 1,500 each; concessions, late fees and repeat sittings are left out.
| Student | Route and registration fee | Paper exemption and fee | Papers left to sit | First full sitting, total (ours) |
|---|---|---|---|---|
| B.Com graduate, no CSEET | Direct admission, Rs 23,900 | None | All 7 (4 in Group 1, 3 in Group 2) | Rs 26,900 |
| LLB (five-year) with 58% aggregate | Direct admission, Rs 23,900 | Paper 1 (521), Rs 1,000 | 6 (522, 523, 524 in Group 1; all of Group 2) | Rs 27,900 |
| ICMAI (CMA) Final pass | Direct admission, Rs 23,900 | Papers 4 (524) and 7 (527), Rs 2,000 | 5 (521, 522, 523 in Group 1; 525, 526 in Group 2) | Rs 28,900 |
Our arithmetic from the ICSI fee schedule and the Syllabus 2022 paper-wise exemption notice. Each total includes the optional Rs 500 journal inside the registration fee. An exemption lowers the number of papers, not the Rs 1,500 exam fee for the group, because the exam fee is charged per group.
The last point is easy to miss. Our reading: a CMA Final holder still pays the full Rs 1,500 for Group 2 even though only two of its three papers remain, and the group pass rule then applies to those two papers alone: 40% in each and 50% on their average.
What does not count
Because the Syllabus 2022 list is so short, several qualifications that earned something in the past, or that students expect to count, do not. By our reading of the ICSI notice, none of these gives an Executive paper exemption under Syllabus 2022: B.Com, M.Com, BBA, MBA, any other degree, ICAI Intermediate, the CA Final or CA membership, and an LLB below 50%. The 2017-syllabus exemption list was a different document and does not carry over. Students who had paper exemptions under Syllabus 2017 and switched over get the paper-for-paper mapping shown in our papers-and-groups guide, not the old higher-qualification list.
The 60% paper exemption is a separate thing again: it is earned inside the CS examination, not from an outside qualification, and it is free. It is explained in our passing-marks guide.
Is the Rs 5,000 worth it, or should a graduate sit CSEET?
Our arithmetic, not ICSI advice. A graduate who registers directly pays Rs 23,900, of which Rs 5,000 is the CSEET exemption fee. A graduate who passes CSEET first registers for Rs 18,900, but pays the CSEET fees on the way and waits for a CSEET sitting and result. The CSEET fee and dates are in our CSEET fee and dates guide. For most graduates the question is time, not money: direct admission can start the Executive stage straight away, subject to the registration cut-offs in our registration guide.
Do graduates get any paper exemption in CS Executive?
No, under Syllabus 2022. Graduates are exempt from CSEET (they pay a Rs 5,000 CSEET exemption fee) but sit all seven Executive papers. Only LLB with 50% and the ICMAI Final earn paper exemptions.
Which paper is exempt for LLB students in CS Executive?
Paper 1, Jurisprudence, Interpretation & General Laws (code 521), if the LLB is three-year or five-year and you scored 50% or more in aggregate. There is no LLB exemption at the Professional stage.
Which papers are exempt for CMA Final students?
Paper 4, Corporate Accounting and Financial Management (524), and Paper 7, Tax Laws & Practice (527). At the Professional stage there are three more, which must be applied for again.
Does a CA get an exemption in CS Executive?
No paper exemption under Syllabus 2022. An ICAI Intermediate pass can register by direct admission without CSEET, but sits all seven papers.
How much is the paper-wise exemption fee?
Rs 1,000 per paper, paid once on ICSI's SMASH portal.
What is the last date to apply for exemption for December 2026?
10 October 2026. For a June session the cut-off is 9 April.
I have an LLB with 48%. Do I get Paper 1?
Not under ICSI's notice, which requires 50% or more in aggregate.
Is the Rs 5,000 CSEET exemption fee the same as the paper exemption fee?
No. The Rs 5,000 is part of the direct-admission registration fee and lets you skip CSEET. The paper exemption is Rs 1,000 per paper, and only LLB and CMA Final holders can claim it.
More in this series
- CS Executive syllabus: the seven papers and the two groups
- CS Executive passing marks: 40 per paper, 50 overall, and the 60% rules
- CS Executive registration: eligibility, fee and cut-off dates
- CS Executive pass percentage, group by group, since 2022
- ICSI CS Executive notice board — official updates
- CSEET exam pattern: papers and marks
- Who is exempt from CSEET
- CSEET registration fee and last dates
- CSEET passing marks and pass percentage
- CSEET as a centre-based exam: what changed
Sources
- official — ICSI — Paper-wise exemption on the basis of higher qualifications, Syllabus 2022 (294th Council meeting, 14.02.2023)
- official — ICSI — Schedule of fee for CS course students (registration, examination, exemption, de novo, concessions)
- official — ICSI — Student services FAQ (updated 17.09): switchover, exemptions, registration, renewal
- official — ICSI — Cut-off dates for the year 2026 (registration, enrolment, exemption, results)
- official — ICSI — Important announcement for December 2026 examination: enrolment, fees, ODOP/TDOP, pre-exam test (25.08.2026)
- official — ICSI — CS course overview slides (eligibility, registration cut-offs, fees)
- official — ICSI — Qualifying marks (passing criteria) for CS examinations
- official — ICSI — Corresponding paper-wise exemptions after switchover, Executive Programme (2017 to 2022)
official = a document published by the conducting body. reported = a news or coaching site we could not check against an original. Where sources disagree this page says so rather than picking one.
