Checked 30 September 2026. Pass rule and exemption list: stable (Council decisions). Fees: ICSI revises them from time to time; the exam fee shown has applied since the December 2024 session. December 2026 dates are fixed; the June 2027 dates follow ICSI's standing calendar.
Passing the CS Professional Programme uses the same qualifying-marks rules as the Executive stage: at least 40% in every paper and 50% in the aggregate of a group, or of both groups sat together, with two further provisos for a 60% paper exemption and a one-paper re-sit. We explain those tests once, with a checker, in our Executive passing-marks guide, and do not repeat them here. This guide covers what is different at Professional: an elective inside each group, the paper-wise exemptions a CMA must claim again, how old-syllabus module passes count, whether to sit one group or both, and every fee, concession and date for December 2026. 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 fee schedule and December 2026 important dates (25.08.2026).
The pass rule at Professional, in one table
| Situation | What ICSI's qualifying-marks text requires | Clause |
|---|---|---|
| One group | 40% in each paper of the group and 50% in the group aggregate, at one sitting | Part III (b) |
| Both groups together | 40% in each paper and 50% in the aggregate of all papers put together, at one sitting | Part III (a)(i) |
| Old-syllabus module already passed | Pass the remaining papers at one sitting: 40% in each and 50% in their aggregate | Part III (a)(ii) |
| 60% in a paper, group failed | Exemption from that paper in later sittings, if every other paper in the group is at 25% or more and you sat every paper; you may cancel it | Part III (b), first proviso |
| One paper failed, others strong | Pass by re-sitting only the failed paper and scoring 50%, if the other papers average 60% and you held no exemption | Part III (b), second proviso |
Source: ICSI qualifying marks, Part III (Professional Programme). The worked mechanics of each test, and a checker, are in our Executive passing-marks guide; the wording at both stages is the same apart from clause (a)(ii).
A wording point. The qualifying-marks text still says "module", the Syllabus 2017 word. Under Syllabus 2022 the same unit is called a "group". We read them as the same thing and write "group" throughout; ICSI has not issued a separate Syllabus 2022 version of the text that we could find.
Clause (a)(ii) is the Professional-only line. It covers a student who passed one or more Syllabus 2017 modules before switching. Such a student passes the whole Professional Programme by clearing the remaining papers at one sitting, with 40% in each and 50% in their aggregate. Which old papers exempt which new ones is in the switchover table in our papers guide.
What changes the picture at Professional
Five points that are specific to this stage
- An elective sits inside each group. Elective 1 is the fourth paper of Group 1 and Elective 2 the third paper of Group 2. Our reading: since a group is passed on every paper plus the aggregate, a weak elective can fail a group in which every core paper cleared 40%, so the elective choice is a pass-mark decision as well as a subject one.
- Both electives are open book. ICSI's time table marks them "[Open Book Exam.]". No other Professional paper is marked that way.
- CMA exemptions must be claimed again. An ICMAI Final pass can exempt Paper 5 (535), Elective 4.2 (542), and one of Electives 7.2 (552) or 7.4 (554). ICSI's notice says Executive-stage exemptions are not granted automatically at Professional; you apply afresh.
- LLB gives nothing at Professional. The same notice says no paper-wise exemption is available for an LLB in any Professional paper.
- You receive a physical marksheet. ICSI's June 2026 result announcement says Professional passers get a printed result-cum-marks statement by post, and to write to exam@icsi.edu if it has not arrived within 30 days.
Sources: time table; paper-wise exemption notice (14.02.2023); June 2026 result announcement.
One group or both
You can enrol for one group or both in a session. The rules and the fees differ in three ways: the registration cut-off is two months later if you register to sit one group; the exam fee is per group; and a student sitting both groups is judged on the aggregate of all seven papers (or of each group), while a one-group student is judged on that group alone.
| Item | Both groups | Group 1 only | Group 2 only |
|---|---|---|---|
| Papers | 7 | 4 (Papers 1 to 3 and Elective 1) | 3 (Papers 5 and 6 and Elective 2) |
| December 2026 days | 21, 22, 23, 24, 26, 27, 28 Dec | 21, 23, 26, 28 Dec | 22, 24, 27 Dec |
| Exam fee (general) | Rs 3,600 | Rs 1,800 | Rs 1,800 |
| Register by, for a December exam | 31 May | 31 July | 31 July |
| Register by, for a June exam | 30 November (previous year) | 31 January | 31 January |
| How the pass is judged | Each group, or all papers together | That group | That group |
Sources: December 2026 time table; fee schedule; registration announcement and 2026 cut-off dates. The exam fees are our arithmetic on the per-group fee.
Two restrictions from the December 2026 notice matter here. You can add a group after enrolling, for the group fee plus a Rs 250 service charge, until the enrolment deadline. You cannot delete a group once enrolled; ICSI says a request to reduce the number of groups is not allowed. So enrol for both only if you mean to sit both.
Plan one sitting: papers, days and fees
Pick what you will enrol for. The planner counts the papers you still have to sit, lists their December 2026 days, and adds up the fees from ICSI's fee schedule and December 2026 notice. It does not judge a result; the pass mechanics are in our Executive passing-marks guide, and they are the same at Professional.
Every Professional fee in one place
| Fee | Amount | Note |
|---|---|---|
| Registration to the Professional Programme | Rs 20,000 | Rs 19,000 education fee + Rs 1,000 pre-examination test fee |
| Re-registration (registration expired, not eligible for de novo) | Rs 20,000 | Same split as registration |
| Registration de novo, within two years of expiry | Rs 2,000 | For students whose registration has expired |
| Registration de novo, after two years and up to five years | Rs 3,000 | Maximum five years from expiry |
| Examination fee | Rs 1,800 per group | Effective from the December 2024 session |
| Late fee | Rs 250 | One lump sum |
| Change of centre, group, medium or optional subject | Rs 250 per change | A change to Dubai also carries the Dubai surcharge |
| Addition of a group | Rs 250 service charge | Plus the group's exam fee |
| Dubai centre surcharge | US$100 (Rs 9,568 in the December 2026 notice) | Over and above the exam fee |
| Paper-wise exemption (ICMAI Final) | Rs 1,000 per paper | Claimed on SMASH |
| Continuation of registration (after passing) | Rs 1,000 per year | Until admitted as a member; see our CLDP and ACS guide |
| Duplicate pass certificate | Rs 236 | Including GST at 18% |
| Transcripts | Rs 295 | Including GST at 18% |
Source: ICSI schedule of fee for CS course students, and the December 2026 important dates notice for the Dubai rupee figure.
Concessions
| Category | Registration fee | Examination fee |
|---|---|---|
| SC / ST | 50% | 50% (Rs 900 per group) |
| Physically handicapped (as defined under the Persons with Disabilities Act) | Only the "registration fee", which ICSI says is Nil at Professional | 75% (Rs 450 per group) |
| Wards and widows of martyrs of the armed forces and paramilitary forces | 50% at Professional registration | Not listed |
| Candidates inducted as Agniveer | 50% at Professional registration | Not listed |
| CSBF life member | 75% at Professional registration | Not listed |
| ICLS officers and officials of the Ministry of Corporate Affairs | 100% | 100%, first attempt only |
Source: ICSI fee schedule (concession tables). Rupee figures in brackets are our arithmetic. Some concessions in the schedule apply at Executive registration only and are left out here.
December 2026: the dates that are left
| Step | Date | Status |
|---|---|---|
| Enrolment without late fee | 26 August to 25 September 2026 | Closed |
| Enrolment and addition of group with late fee | to 10 October 2026 | Official (December 2026 notice) |
| Claim a paper-wise exemption (ICMAI Final) | to 10 October 2026 | Official |
| Pre-examination test | Completed one working day before the enrolment cut-off you use, by 5:30 PM | Official |
| Enrolment services: change of centre, group, medium or optional subject; cancel an exemption | to 21 November 2026, 4:00 PM | December 2026 notice; the 2026 calendar says 20 November |
| Examinations | 21 to 28 December 2026 (not 25 December) | Official (time table) |
| Result | 25 February 2027 | Our reading of ICSI's standing result dates |
Sources: December 2026 important dates (25.08.2026); cut-off dates for 2026; time table. For a June session the standing windows are 26 February to 25 March, with late fee to 9 April.
Two date conflicts, printed as found. First, the last day for enrolment services is 21 November 2026 at 4 PM in the December 2026 session notice, but 20 November in ICSI's 2026 calendar, and the FAQ says changes must be made at least 30 days before the exam. Second, the qualifying-marks text lets you cancel a 60% exemption "on or before the last date of enrolment", while the session notice lists "cancellation of exemption request" among the services open until 21 November. Doing either by 20 November satisfies both readings.
The pre-examination test is the one mandatory pre-enrolment step at Professional; the Three Days Orientation Programme applies only at Executive. ICSI issues the admit card about ten days before the exams.
After a pass
ICSI issues a pass certificate on completing the Professional Programme, and puts it on DigiLocker. The printed marksheet arrives by post. None of this makes you a member: admission as an Associate (ACS) needs the training described in our EDP and practical training guide and the CLDP and clearance steps in our CLDP and ACS membership guide. If your registration will expire before you finish training, you keep it alive by continuation of registration at Rs 1,000 a year.
What are the passing marks for CS Professional?
At least 40% in each paper and 50% in the aggregate of a group, or of both groups sat together, at one sitting. There is also a 60% paper exemption and a one-paper re-sit rule. The rules are the same as at Executive.
What is the CS Professional exam fee?
Rs 1,800 per group, so Rs 3,600 for both groups, plus a Rs 250 late fee if you enrol late. SC and ST students pay Rs 900 per group and physically handicapped students Rs 450.
What is the CS Professional registration fee?
Rs 20,000: an education fee of Rs 19,000 and a pre-examination test fee of Rs 1,000.
Does the CMA exemption from Executive carry over to Professional?
No. ICSI says students exempted at Executive on the basis of the ICMAI Final must apply afresh for the Professional papers. The Professional exemptions are Paper 5, Elective 4.2, and one of 7.2 or 7.4, at Rs 1,000 per paper.
Is there any exemption for LLB graduates in CS Professional?
No. ICSI's notice says no paper-wise exemption is available for an LLB in any Professional paper.
Can I drop a group after enrolling for CS Professional?
No. ICSI does not allow deletion of a group after enrolment. You can add a group, for its exam fee plus a Rs 250 service charge, within the enrolment window.
Is the late fee charged per group?
No. ICSI's fee schedule lists the Rs 250 late fee as a lump sum.
When is the last date to change my elective for December 2026?
ICSI's December 2026 notice says 21 November 2026 at 4 PM, at Rs 250 per change. Its 2026 calendar says 20 November.
More in this series
- CS Professional papers and the 11 open-book electives
- CS training: the 30-day EDP and 21 months of practical training
- From CS Professional pass to ACS: CLDP, TCC and membership
- CS Professional pass percentage, group by group, since 2022
- ICSI CS Professional notice board — official updates
- CS Executive papers and groups
- CS Executive passing marks and the 60% paper exemption
- CS Executive exemptions for LLB and CMA graduates
- CS Executive registration fee and eligibility
- CS Executive pass percentage history
- 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 — Qualifying marks for CS examinations (Part III, Professional Programme)
- 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, de novo, continuation, concessions)
- official — ICSI — Important announcement for December 2026 examination: enrolment, fees, enrolment services, pre-exam test (25.08.2026)
- official — ICSI — Cut-off dates for the year 2026 (registration, enrolment, exemption, results)
- official — ICSI — Registration to the Professional Programme: eligibility, electives and cut-off dates
- official — ICSI — CS Main Examination time table, December 2026 (Executive and Professional, Syllabus 2022)
- official — ICSI — Declaration of result, Professional and Executive (Syllabus 2022), June 2026 session
- official — ICSI — Student services FAQ (updated 17.09): switchover, registration, continuation of registration, exemptions
- official — ICSI — Professional Programme pass certificates on DigiLocker (22.05.2024)
- official — Company Secretaries Regulations, 1982, as amended up to 3 April 2023 (Regulations 21 to 23, 42, 46BB to 46BD)
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.









