The CS Professional Exam is the final stage of the Company Secretary (CS) course, conducted by the Institute of Company Secretaries of India (ICSI). This level is designed to equip students with advanced legal, financial, and strategic management expertise, preparing them for leadership roles in corporate governance and compliance.
Understanding the CS Professional Syllabus 2025 is crucial for effective preparation, as it has been updated to align with the latest corporate laws, financial regulations, and business ethics. CS Professional Syllabus 2025 – Overview
The CS Professional course consists of three modules, each containing three papers. The syllabus covers corporate governance, risk management, restructuring, and financial & strategic management.
Eligibility for CS Professional 2025: Must have cleared CS Executive No direct entry; CS Professional is the final stage
Exam Mode: Offline (Pen-paper-based) Total Papers: 9 (3 in each module) Total Marks: 900 (100 marks per paper) Passing Criteria: 40% in each paper & 50% aggregate per module
CS Professional Subjects & Marks Distribution 2025
CS Professional Module 1 Subjects & Marks Distribution
Paper No. | Subject | Marks | Exam Type |
Paper 1 | Governance, Risk Management, Compliances & Ethics | 100 | Subjective |
Paper 2 | Advanced Tax Laws | 100 | 30% MCQs + 70% Descriptive |
Paper 3 | Drafting, Pleadings & Appearances | 100 | Subjective |
CS Professional Module 2 Subjects & Marks Distribution
Paper No. | Subject | Marks | Exam Type |
Paper 4 | Secretarial Audit, Compliance Management & Due Diligence | 100 | Subjective |
Paper 5 | Corporate Restructuring, Insolvency & Valuation | 100 | Subjective |
Paper 6 | Resolution of Corporate Disputes, Litigation & Arbitration | 100 | Subjective |
CS Professional Module 3 Subjects & Marks Distribution
Paper No. | Subject | Marks | Exam Type |
Paper 7 | Corporate Funding & Listings in Stock Exchanges | 100 | Subjective |
Paper 8 | Multidisciplinary Case Studies | 100 | Subjective |
Paper 9 | Elective Subject (Choose One) | 100 | Open Book Exam |
Elective Paper Options: (Students must choose one) Banking Law & Practice Insurance Law & Practice Intellectual Property Rights – Law & Practice Forensic Audit Direct Tax Law & Practice Labour Laws & Practice Valuation & Business Modelling
Open Book Exam: The elective paper (Paper 9) is an open book exam, allowing students to refer to materials during the exam.
Negative Marking: No negative marking for MCQs.
Detailed CS Professional Syllabus 2025 Topics & Subtopics Covered
Module 1 Subjects
Paper 1: Governance, Risk Management, Compliances & Ethics
Corporate Governance Theories & Principles
Risk Management & Internal Control
Business Ethics & Sustainability
Paper 2: Advanced Tax Laws
Direct Tax (Income Tax & International Taxation)
Indirect Tax (GST, Customs & Foreign Trade Policy)
Tax Planning & Compliance
Paper 3: Drafting, Pleadings & Appearances
Legal Drafting Techniques
Drafting of Agreements & Contracts
Pleadings & Court Procedures
Module 2 Subjects
Paper 4: Secretarial Audit, Compliance Management & Due Diligence
Secretarial Audit & Internal Audit Procedures
Due Diligence & Corporate Compliance Framework
Risk Assessment in Compliance Management
Paper 5: Corporate Restructuring, Insolvency & Valuation
Mergers & Acquisitions
Insolvency & Bankruptcy Code (IBC)
Business Valuation Methods
Paper 6: Resolution of Corporate Disputes, Litigation & Arbitration
Corporate Dispute Resolution
Arbitration & Mediation Laws
Litigation Process & Procedures
Module 3 Subjects
Paper 7: Corporate Funding & Listings in Stock Exchanges
IPOs, FPOs & Debt Market Instruments
SEBI Guidelines on Listing & Delisting
Venture Capital & Private Equity
Paper 8: Multidisciplinary Case Studies
Case Studies on Corporate Governance
Case Studies on Mergers & Takeovers
Strategic Decision-Making Case Studies
Paper 9: Elective Subject (Open Book Exam)
Choose from Banking Law, Forensic Audit, IPR, Tax Laws, Labour Laws, Valuation & Business Modelling.
FAQ
1. What are the changes in CS Professional syllabus 2025
CS Professional syllabus 2025 has:
More case law-oriented questions in corporate governance & dispute resolution.
Updated taxation laws including GST & IBC regulations.
An Open Book exam for elective papers testing practical knowledge.
2. What is the passing criteria for CS Professional?
Candidates need to secure:
40% in each subject
50% aggregate in each module
If anyone manages to fail in one subject, he will have to take the whole module once again.
3. Which is the toughest paper in CS Professional?
According to student feedback, most difficult papers encompass:
Corporate Restructuring (paper 5)- M&A strategies are very complex.
Governance & Risk Management (paper 1)- Corporate laws & ethics in great depth.
Secretarial Audit & Due Diligence (paper 4)- Need of practical exposure.
4. How to prepare for CS Professional in the first attempt?
Follow these expert tips:
Set a timetable for studying the syllabus and use ICSI material.
Work on case studies & drafting legal documents.
Take mock tests & practice past papers.
Stay abreast on IBC, SEBI, and taxation amendments.
5. How many attempts are allowed for CS Professional?
Candidates can attempt the CS Professional examination any number of times, provided their registration is valid for five years.
6. What are the career opportunities after CS Professional?
After clearing CS Professional, you can:
Become a Certified Company Secretary (CS).
Work as a Corporate Legal Advisor, Compliance Officer, or Risk Manager.
Get placements in corporate law firms, financial institutions, and regulatory bodies.
Conclusion
The CS Professional syllabus 2025 is designed to equip one with expertise in corporate law, risk management, financial regulations, and strategic business decisions. SuccessEdge Academy offers you valuable ideas for the best coaching & preparation strategies. ALSO READ - CS Executive New Syllabus 2025: Comprehensive Guide to Opportunities and Career
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