CS Executive Online and Pen Drive Classes: Syllabus, Study Material and Revision

Papers your classes must cover

Since June 2025, CS Executive exams have been held only under Syllabus 2022. The last exam under the old Syllabus 2017 was held in December 2024 (ICSI Student Services FAQs, 18 September 2026). Syllabus 2022 has 7 papers in two groups:

Courses still sold as "Module I" and "Module II" with eight papers, such as Financial and Strategic Management or Tax Laws as Paper 4, were recorded for Syllabus 2017 and do not match the current papers. Our CS syllabus and exam pattern guide explains the exam format, passing marks and exemptions for each group.

Tax Laws pen drive lectures: check the Finance Act first

Tax Laws and Practice (Group 2, Paper 7) is examined on the law for a particular session, so pen drive or Google Drive lectures recorded for one session may not suit the next. For the December 2026 exams, ICSI's notice of 29 June 2026 says:

• the Finance Act, 2025 applies (Assessment Year 2026-27, Previous Year 2025-26);
• students must keep up with rules, notifications, circulars and clarifications issued by the CBDT, CBIC and Central Government on or before 31 May 2026;
• the Income Tax Act, 2025 does not apply to the December 2026 session.

ICSI's list of study material for the December 2026 exams (28 July 2026) shows that the Tax Laws and Practice study material is updated till 31 May 2025, and ICSI advises students to read it with the December 2026 supplements. The Supplements page has two for this paper: Part I on direct tax and Part II on GST and customs. ICSI has also posted a separate edition of Tax Laws and Practice "for June 2027 exam onwards" on its Executive Programme page.

Before you buy recorded tax lectures, ask which exam session and Finance Act they were recorded for, and whether you get updated lectures if you sit a later session. In the December 2026 time table, Tax Laws and Practice is on Sunday, 27 December 2026.

Classes and recorded lectures from ICSI

ICSI runs its own teaching for registered students, according to Part 3 of its Student Services FAQs (18 September 2026):

• Classroom teaching at ICSI regional offices, chapters and study centres. Registered Executive students can join; you register and pay the fee, which ICSI describes as "very nominal", at the centre. Chapter announcements and ICSI's classroom teaching guidelines are on its Class Room Teaching page.
• Online classes: online master classes and online doubt-clearing classes.
• Recorded video lectures on ICSI's e-learning portal. Login details are emailed to registered students, and the videos are under "My courses" or "My Communities".
• Mock tests, crash courses and revision classes before the exams.

Study material from ICSI

ICSI's study material for all seven papers can be downloaded as PDFs from its Executive Programme page. When you register online, ICSI sends the study material within 21 working days; if a book is out of stock or being updated, the rest follows when fresh stock arrives. Students who switched over from Syllabus 2017 have to buy the Syllabus 2022 material through ICSI's e-cart (ICSI Student Services FAQs, 18 September 2026).

For the December 2026 exams, the material for Papers 1 to 6 is updated till 30 November 2025 and for Tax Laws and Practice till 31 May 2025 (ICSI, 28 July 2026). ICSI's Supplements page has December 2026 supplements for each Executive paper except Paper 4, Corporate Accounting and Financial Management, for which none is listed. For answer-writing practice, ICSI has published guideline answers for the June 2026 Executive exams for both groups.

Coaching notes, books and scanners can help with revision. In our view they work best alongside ICSI's material rather than instead of it, and only if they are written for Syllabus 2022 and your exam session. If you are still preparing for the entrance test, see our CSEET study material guide.

Choosing between live, pen drive and Google Drive classes

Live online classes follow a timetable and let you ask questions during the lecture. Pen drive and Google Drive classes are recordings you watch at your own pace: a pen drive can usually be watched offline, while a Google Drive link streams over the internet.

Before paying for any course, check:

• the paper names match Syllabus 2022, and the course says which exam session it covers (for Tax Laws, which Finance Act);
• a sample lecture by the faculty who teaches the paper;
• how long your access lasts, how many times you can watch each lecture and on which devices;
• how doubts are answered if the lectures are recorded;
• whether revision lectures, mock tests and the amendments for your session are included;
• what students who have used the course say about it.

Revision before the exam

Going through the syllabus once is rarely enough. Plan a full revision round after you finish each paper, focusing on the important topics, and a second, faster one in the weeks before the exam. Your own notes, ICSI's supplements, past papers and guideline answers are the most useful material for this, along with mock tests or ICSI's revision classes. In the last week, revise rather than start new topics; our 7-day revision plan sets out that week day by day.

The December 2026 exams run from 21 to 28 December 2026, from 2:00 PM to 5:15 PM, including 15 minutes of reading time (ICSI time table).

Pre-Exam Test before your first exam

Under Syllabus 2022, you must pay the pre-test fee and pass ICSI's online Pre-Exam Test before you can enrol for the main exams (ICSI Student Services FAQs, 18 September 2026). The ₹1,000 Pre-Exam Test fee is part of the Executive registration fee of ₹18,900 after CSEET or ₹23,900 for direct admission, each including an optional ₹500 journal subscription (ICSI Student Services FAQs, 18 September 2026; the same figures appear in ICSI's current fee schedule). ICSI's e-learning page has the user manual and the links for the Executive Pre-Exam Test.

ICSI's Student Services FAQs (18 September 2026) say students who attend ICSI's classroom teaching at a regional office, chapter or headquarters are exempt from the online Pre-Exam Test and take tests set by their faculty instead. ICSI's list of classroom teaching centres says the exemption is "subject to the condition", and its classroom teaching guidelines hold two tests in each subject, of which you must pass at least one with 40%. Confirm the conditions with your centre before you skip the online test. Our CS Executive registration guide covers the other steps, including the three-day orientation programme.