Last updated: November 2026
The Institute of Company Secretaries of India (ICSI) has released the Exposure Draft of the Proposed Syllabus 2027 for the Company Secretary course. It proposes changes at all three levels: Foundation, Executive and Professional.
If you are currently preparing for CSEET, CS Executive or CS Professional, the most important questions are simple: when will the new syllabus apply, and does it affect you? This guide answers both and explains every proposed change.
| Current Status (November 2026) Syllabus 2027 is a proposal, not the final syllabus. ICSI has not yet notified the final syllabus, its start date or any switchover rules. The June 2027 and December 2027 CS Executive and CS Professional examinations will be held under Syllabus 2022. |
What Is the ICSI Exposure Draft of Syllabus 2027?
ICSI revises the Company Secretary syllabus from time to time to keep it in line with changes in law, business, technology and regulation. Before finalising a new syllabus, ICSI publishes an Exposure Draft and invites feedback from members, students and other stakeholders.
| Stage | Status |
| Feedback invited on existing Syllabus 2022 | Completed (April 2026, later extended) |
| Exposure Draft of Proposed Syllabus 2027 released | Completed (September 2026) |
| Stakeholder feedback on the Exposure Draft | Closed on 30 September 2026 |
| Final syllabus notified by ICSI | Awaited |
| Applicability date and switchover scheme | Awaited |
The papers, marks and assessment pattern described below can still change before ICSI notifies the final syllabus.
When Will the ICSI New Syllabus 2027 Be Applicable?
ICSI has not yet announced the date from which Syllabus 2027 will apply, or the first examination session under it. ICSI will announce these in a separate notification after finalising the syllabus.
The previous syllabus change shows how the transition usually works. Syllabus 2022 was first applied to new registrations, and existing students were given several attempts and a switchover option before the old syllabus was withdrawn. For CS Executive, June 2024 was the last attempt under the old Syllabus 2017.
What is confirmed for 2027: the June 2027 and December 2027 attempts follow Syllabus 2022. ICSI’s official study material for these sessions, including the Tax Laws & Practice edition for June 2027 onwards, is published under Syllabus 2022.
Will the New Syllabus Affect Students Who Are Already Registered?
Not for the 2027 attempts. If you are already registered for CS Executive or CS Professional and are appearing in June 2027 or December 2027, you will write your exams under Syllabus 2022. Continue preparing as planned.
For later attempts, ICSI will announce the transition rules for existing students along with the final syllabus. Based on previous changes, students can usually expect:
- A transition period during which they continue under the existing syllabus
- An option to switch over to the new syllabus
- Paper-wise exemptions for papers already passed under the old syllabus
- A last attempt date, after which the old syllabus is withdrawn
Practical advice: the earlier you clear your current level under Syllabus 2022, the less the transition will affect you. Do not change your preparation on the basis of the draft.
CS Executive: Syllabus 2022 vs Proposed Syllabus 2027
CS Executive will still have 7 papers of 100 marks each in two groups. Labour Laws and Intellectual Property Laws stay in their current papers. The main structural change is in Paper 4.
| Paper | Syllabus 2022 (Current) | Proposed Syllabus 2027 |
| 1 | Jurisprudence, Interpretation & General Laws | Jurisprudence, Interpretation and General Laws |
| 2 | Company Law & Practice | Company Law and Practice (Part I: 60, Part II: 40) |
| 3 | Setting Up of Business, Industrial & Labour Laws | Setting Up of Business, Industrial & Labour Laws (no change) |
| 4 | Corporate Accounting & Financial Management | Corporate Accounting (full 100 marks) |
| 5 | Capital Market & Securities Laws | Capital Market and Securities Laws (Part I: 40, Part II: 60) |
| 6 | Economic, Commercial & Intellectual Property Laws | Economic, Commercial & Intellectual Property Laws (no change) |
| 7 | Tax Laws & Practice | Tax Laws and Practice (Part I: 60, Part II: 40) |
Key Proposed Changes in CS Executive
- Labour Laws and IP Laws stay as they are: ICSI has clarified that Labour Laws will remain in Paper 3 and Intellectual Property Laws in Paper 6. The swap shown in the Exposure Draft will not be made.
- Financial Management moves to Professional: Paper 4 becomes a full 100-mark Corporate Accounting paper with expanded cost accounting.
- JIGL updated: the draft adds the Digital Personal Data Protection Act and brings back topics such as the Stamp Act, Registration and Transfer of Property.
- Capital Markets updated: new topics include finfluencers, algorithmic trading, short selling and expanded IFSCA coverage.
CS Foundation: Proposed Replacement of CSEET
The draft proposes a Foundation Programme as the entry level of the CS course, in place of CSEET. It has 4 papers of 100 marks each:
| Paper | Proposed Subject |
| 1 | Business Communication in the AI Era (or Business Communication: Practice and Emerging Technologies) |
| 2 | Fundamentals of Accounting |
| 3 | Economics and Business Environment (Part A: 50, Part B: 50) |
| 4 | Business Laws and Management (Part A: 80, Part B: 20) |
Law weightage rises from 60 to 80 marks and moves from MCQ to a subjective pattern. AI, the digital economy and accounting software are introduced across the papers.
CS Professional: Proposed Changes
The draft proposes renaming CS Professional as the Governance and Strategic Leadership Programme, with 7 papers in two groups.
| Group | Paper | Proposed Subject |
| Group I | 1 | Governance, Sustainability and Risk Management |
| Group I | 2 | Digital Governance, Data Privacy and AI (new) |
| Group I | 3 | Advanced Company Law (reintroduced) |
| Group I | 4 | Elective I |
| Group II | 5 | Corporate Finance and Financial Management |
| Group II | 6 | Corporate Restructuring, Valuation and Insolvency |
| Group II | 7 | Elective II |
Proposed Elective I: Insolvency and Bankruptcy; Banking and Insurance; Intellectual Property Rights; Advanced Direct Tax.
Proposed Elective II: Alternate Dispute Resolution; Goods and Services Tax; Labour Laws and Practice; Entrepreneurship Development (MSMEs, Start-ups and Co-operative Societies).
Drafting, Pleadings and Appearances, and Compliance Management, Audit and Due Diligence are proposed to be removed as separate papers.
Proposed Change in Assessment: 70% Written, 30% Experiential
| Feature | Syllabus 2022 (Current) | Proposed Syllabus 2027 |
| Evaluation | 100% written examination | 70% written examination and 30% experiential learning, where applicable |
| Experiential component | Not applicable | May include projects, presentations and online or technology-based assessments |
| Result | 40% in each paper and 50% aggregate in each group | Grading system proposed; criteria not yet announced |
This is the biggest proposed change. If adopted, part of every applicable paper will be assessed outside the written exam.
What Should CS Students Do Now?
- Appearing in June or December 2027: prepare under Syllabus 2022 using the ICSI study material for your session.
- Planning to register soon: register as planned. New registrations continue under Syllabus 2022 until ICSI announces otherwise.
- Everyone: rely only on official ICSI notifications for the final syllabus, applicability and switchover rules, not on the draft or social media.
For the current CS Executive structure, read our guides: CS Executive Course 2027 and CS Executive Subjects 2027.
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Frequently Asked Questions
1. Has ICSI introduced a new syllabus for 2027?
ICSI has released an Exposure Draft of the Proposed Syllabus 2027 for stakeholder feedback. It is not final. ICSI has not yet notified the final syllabus.
2. When will the ICSI new syllabus 2027 be applicable?
ICSI has not announced the applicability date yet. It will be announced in a separate notification after the syllabus is finalised.
3. Which syllabus applies to CS Executive June 2027 and December 2027?
Syllabus 2022. Both 2027 attempts will be held under the current syllabus.
4. Will the new syllabus affect students who are already registered?
Not for the 2027 attempts. ICSI will announce transition rules for existing students, such as switchover options and exemptions, along with the final syllabus.
5. Is CSEET being replaced?
The draft proposes a Foundation Programme as the new entry level in place of CSEET. This is not final yet.
6. What are the main CS Executive changes proposed in Syllabus 2027?
Financial Management moves to Professional and Paper 4 becomes a full Corporate Accounting paper. JIGL and Capital Market papers get new topics. Labour Laws and IP Laws stay in their current papers.
7. What is the 70:30 assessment pattern?
The draft proposes 70% written examination and 30% experiential learning, such as projects and presentations, wherever applicable.
8. Should I wait for the new syllabus before registering?
No. Registrations and exams continue under Syllabus 2022. Waiting only delays your progress.
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