ICSI CS Executive Study Material – New Syllabus

ICSI's study material is the main book for each paper. Alongside it, ICSI publishes supplements, guideline answers to past papers and monthly updates; commercial books, scanners and your own notes are optional extras.

ICSI CS Executive Study Material

The Institute of Company Secretaries of India (ICSI) posts the current edition of each paper's study material on its website, grouped the same way as the exam: four papers in Group 1 and three in Group 2.

How to download the study material

1. Open ICSI's Executive Programme page, headed "Executive Program Study Materials (Updated Version)". You can also reach it from ICSI's Academic Portal.
2. Expand Group 1 or Group 2.
3. Click the paper you need. The study material opens as a PDF that you can save or print.

Paper-wise PDF links

These are the links listed on ICSI's Executive Programme page in October 2026. ICSI replaces a file when it issues a new edition, so if a link stops working, go back to the Executive Programme page.

The old download links for papers such as Tax Laws, Corporate and Management Accounting, or Financial and Strategic Management are Syllabus 2017 books. That syllabus is no longer examined, so don't study from them.

Which edition applies to the December 2026 exam

ICSI's notice "Study Material applicable for December 2026 Examination" (Directorate of Academics & Research, 28 July 2026) lists how far each Executive book is updated:

For Tax Laws & Practice, ICSI's notice of 29 June 2026 says the Finance Act, 2025 (Assessment Year 2026-27) applies to the December 2026 exam and that the Income Tax Act, 2025 will not apply to that session. The separate Tax Laws and Practice book on ICSI's page is marked "for June 2027 exam onwards", so use it only if you are sitting from June 2027.

The exams test changes in the law up to 31 May of the same year for the December session and up to 30 November of the previous year for the June session (ICSI Syllabus 2022). ICSI's December 2026 supplements cover changes after the book's cut-off date up to 31 May 2026 (for example, 1 December 2025 to 31 May 2026 for Company Law & Practice). For Tax Laws & Practice, ICSI also asks students to keep track of CBDT and CBIC rules, notifications and circulars issued on or before 31 May 2026 (notice of 29 June 2026).

Supplements for the December 2026 exam

ICSI's Supplements page has December 2026 supplements for Papers 1, 2, 3, 5 and 6 and two for Paper 7 (Part I, direct tax; Part II, GST and customs). There is no supplement for Paper 4. ICSI's notice asks students to read the applicable supplements in addition to the study material, so download the ones for your session before you start revising.

CS Executive New Syllabus

ICSI held the last Executive exam under the old Syllabus 2017 in December 2024; from June 2025, Executive exams are held only under Syllabus 2022 (ICSI Student Services FAQs, 18 September 2026). Syllabus 2022 has seven papers in two groups:

• Group 1: Jurisprudence, Interpretation & General Laws; Company Law & Practice; Setting Up of Business, Industrial & Labour Laws; Corporate Accounting and Financial Management.
• Group 2: Capital Market & Securities Laws; Economic, Commercial & Intellectual Property Laws; Tax Laws & Practice.

From the December 2025 exam, ICSI modified the contents of Papers 1, 2 and 6 (ICSI announcement on modified Executive contents). The paper names did not change, but notes or books printed before then may still contain topics that were removed. Our guide to the CS Executive syllabus covers each paper's topics, the marks for each part and the changes in detail.

CS Executive Books For Exam

Yes, ICSI provides books for CS Executive. Its Student Services FAQs (18 September 2026) say:

• At registration: students who register online and upload their documents get the study material within 21 working days.
• Incomplete sets: if some books are out of stock or being updated when you register, ICSI sends the rest automatically when fresh stock arrives.
• Switchover students: students who registered under Syllabus 2017 and switch to Syllabus 2022 are not issued the new books; they have to buy them through ICSI's online e-cart.
• Registration de novo: no study material is issued with a de novo registration; you buy any books you need separately.

You don't have to wait for the printed set: the PDFs on ICSI's Executive Programme page are free to read in the meantime.

CS Executive Books Recommendations

Our recommendation is to start with ICSI's own study material for every paper. It is written to the syllabus that ICSI examines, and ICSI tells you how far each book is updated. If you also want a commercial book for a paper, check these points before buying:

• Syllabus 2022, not 2017. The book should use the current paper names, such as Setting Up of Business, Industrial & Labour Laws or Corporate Accounting and Financial Management. Books for "Module 1" or "Module 2" are for the old syllabus.
• The December 2025 changes. For Papers 1, 2 and 6, the book should follow the contents ICSI modified from the December 2025 exam.
• The right edition for your session. For Tax Laws & Practice in particular, check which Finance Act the book follows: the December 2026 exam follows the Finance Act, 2025.
• An update date. A book that says how far it is updated lets you know which supplements and amendments you still need to read.

CS Executive Scanners

A scanner is a collection of questions from previous exams, sorted chapter-wise, usually with solutions and an analysis of which topics come up often. Scanners are sold by private publishers; ICSI does not publish them.

In our experience, a scanner is a useful supplement but not enough on its own. It helps you see how questions are framed once you have read a chapter. Check that it covers Syllabus 2022 papers, and check older answers against the current study material and supplements, because the law may have changed since the question was set.

ICSI's own guideline answers, described below, are the official version of the same idea.

CS Executive Notes and Previous Year Papers

Your own notes are the quickest thing to revise from. Make short notes as you read the ICSI study material, add any changes from the supplements, and use them, along with practice papers, in the last week before the exam instead of starting new topics.

Previous year papers show you the exam pattern and the kind of questions ICSI asks. ICSI publishes them with suggested answers as guideline answers: one PDF for each group per session. The June 2026 Executive (Syllabus 2022) sets for Group 1 and Group 2 are on its Guideline Answers page. Our guide to CS Executive question papers with answers lists the sessions available and how to use them.

Other ICSI resources

• Monthly updates: ICSI's Subjectwise Monthly Updates cover January to March 2026. From April 2026, ICSI includes the subject-wise updates in its Student Company Secretary e-Journal.
• Recorded lectures: registered students can watch recorded video lectures on ICSI's e-learning portal; login details are sent to them by email (ICSI Student Services FAQs).
• Classes and mock tests: ICSI's regional offices and chapters run classroom teaching for a fee, and ICSI's FAQs say mock tests, crash courses and revision classes are held before the exams.

Study Tips To Ace CS Executive Exam

These are suggestions from our experience, not ICSI rules:

• Add a few hours of self-study every day to your classes or lectures.
• Read the ICSI study material for each paper first, then use other books or video lectures for topics you find difficult.
• Once you finish a paper, practise with CS Executive mock test papers or previous year papers to check your preparation.
• Before the exam, read the supplements for your session so that your answers reflect the current law.
• Plan your schedule so that you rotate between subjects rather than studying one paper for too long.
• Keep the last weeks for revision of the whole syllabus.

Frequently Asked Questions

Does ICSI Provide CS Executive Study Material?

Yes. ICSI posts the study material for all seven Syllabus 2022 papers on its Executive Programme page and sends printed books to students who register, within 21 working days once their documents are uploaded (ICSI Student Services FAQs, 18 September 2026).

What Are The CS Executive Registration Fees?

ICSI's fee schedule lists a total of ₹18,900 for students who passed CSEET and ₹23,900 for direct admission (graduates and other exempted students), including an optional ₹500 journal subscription. The exam fee is ₹1,500 per group. Our CS course fee guide has the full breakdown and the cut-off dates.

What Is The CS Executive Eligibility Criteria?

You can join CS Executive after passing Class 12 and CSEET. Graduates and post-graduates, ICAI Intermediate pass students (one ICSI FAQ says CA Final instead, so confirm on ICSI's registration page), ICMAI Final pass students, ICSI Foundation pass students and students who have passed the 6th semester of a 5-year integrated programme can register directly without CSEET; students in the final year of graduation can register provisionally (ICSI Student Services FAQs, 18 September 2026).

Is CS Executive Internship Mandatory?

Yes. Under ICSI's Student Training Guidelines 2024, students who pass CS Executive and complete the 30-day Executive Development Programme (EDP) must do 21 months of long-term training under a registered practising Company Secretary, a registered company or another eligible entity. Students who registered for the Executive Programme on or after 1 February 2025 also attend a three-day orientation programme (TDOP).

What Is The CS Executive Passing Criteria?

To pass a group, you need at least 40% in each paper and 50% in the aggregate of that group's papers, in one sitting; if you sit both groups together, you need 40% in each paper and 50% in the aggregate of all papers (ICSI qualifying marks).

Is There CS Foundation Study Material For The New Syllabus?

No. CS Foundation is not a current stage for new students: the course now starts with the CS Executive Entrance Test (CSEET). ICSI publishes separate study material for the restructured CSEET, covered in our CSEET study material guide.