The Institute of Company Secretaries of India (ICSI) has opened online examination enrollment for the CS Executive and CS Professional programmes for the December 2026 session. If you are a registered CS student planning to appear in this attempt, the window to submit your exam form without a late fee closes on September 25, 2026. Applications are accepted only through the official SMASH student portal at smash.icsi.edu.
This guide explains every date, fee, eligibility condition, and step you need to complete before the December 2026 CS exams begin on December 21, 2026. Whether you are appearing for Module I, Module II, or both groups together, use this article as your checklist to avoid last-minute rejection due to incomplete pre-tests, unpaid fees, or missed cut-offs. All information is aligned with the official ICSI December 2026 enrollment notification and the institute published fee structure for executive and professional programmes.
What Are CS Executive and CS Professional Programmes?
The Company Secretary (CS) qualification is one of India's most respected professional credentials in corporate law, governance, compliance, and secretarial practice. ICSI regulates the course under its Syllabus 2022 framework, which replaced the older structure with a clearer pathway from entrance to final membership.
After clearing the Company Secretary Executive Entrance Test (CSEET), students enter the CS Executive Programme, which has two modules (often called groups) with seven papers in total. Once both executive modules are cleared, candidates move to the CS Professional Programme, which also has two modules and seven papers including two elective subjects.
Unlike a typical degree where semester exams are bundled automatically, CS main examinations require separate enrollment for each session. You must actively apply and pay fees for every attempt in June or December. The December 2026 session is therefore a distinct enrollment cycle—not an extension of your original registration.
Why December 2026 Matters for CS Aspirants
Many students who cleared papers in the June 2026 session are now targeting remaining modules in December. Others are first-time exam takers who completed CSEET and orientation requirements during 2025–26. For commerce graduates from institutions such as Lady Shri Ram College For Women LSR Delhi or management students exploring dual professional paths alongside courses at Lovely Professional University Management, the December session offers a chance to finish executive modules before the next calendar year.
ICSI announced enrollment commencement on August 26, 2026, and the institute strongly advises students not to wait until the final day because portal traffic peaks near deadlines.
ICSI CS December 2026 Exam Enrollment: Key Dates
Missing a single cut-off date can disqualify your application entirely. ICSI does not accept offline forms, and late submissions beyond October 10, 2026 are rejected without notice. Save the following timeline on your phone or study planner.
| Event | Date |
|---|---|
| Enrollment opens (online only) | August 26, 2026 |
| Last date without late fee | September 25, 2026 |
| Last date with late fee (Rs 250 per group) | October 10, 2026 |
| Pre-examination test deadline (without late fee, by 5:30 PM) | September 24, 2026 |
| Pre-examination test deadline (with late fee, by 5:30 PM) | October 9, 2026 |
| Last date for higher qualification exemption claims | October 10, 2026 |
| Last date for change of centre, group, medium, or optional subject | November 21, 2026 (up to 4:00 PM) |
| CS Executive and Professional exams | December 21 to December 28, 2026 |
| Exam timing | 2:00 PM to 5:15 PM (15 minutes reading time from 2:00 to 2:15 PM) |
Actionable tip: Complete your pre-examination test at least one working day before the enrollment cut-off, not on the cut-off date itself. ICSI rules under Syllabus 2022 require successful pre-test completion by 5:30 PM one working day prior to the enrollment deadline.
Eligibility Before You Fill the December 2026 Exam Form
Enrollment is not open to every registered student automatically. You must satisfy programme-specific mandatory requirements before the SMASH portal allows examination enrollment.
CS Executive Programme Eligibility
Executive students must fulfil both of the following before enrolling for December 2026:
- Online Pre-Examination Test: Mandatory for all executive and professional students under Syllabus 2022.
- Orientation Programme: Students registered between June 1, 2019 and January 31, 2025 must complete the One Day Orientation Programme (ODOP). Students registered from February 1, 2025 onwards must complete the Three Day Orientation Programme (TDOP).
If you registered recently and have not finished TDOP, visit the ICSI training section and complete it before attempting enrollment. Queries related to orientation can be directed to training@icsi.edu or your nearest ICSI chapter office.
CS Professional Programme Eligibility
Professional programme students must have cleared both modules of the executive programme and completed the online pre-examination test. There is no separate orientation requirement at the professional stage, but module clearance and valid registration status are essential.
Registration Validity and Denovo
CS registration remains valid for five years from the date of registration. If your registration has expired, you must apply for Registration Denovo through SMASH well before October 10, 2026. ICSI will not accept responsibility for delays caused by students who wait until the last week to renew expired registrations.
ICSI CS December 2026 Examination Fees Explained
Examination fees are charged per group (module), not per individual paper. A late fee of Rs 250 applies at every stage when you miss the normal deadline. Correction or change requests also carry separate charges.
| Fee Type | Amount |
|---|---|
| CS Executive Programme (per group/module) | Rs 1,500 |
| CS Executive Programme (both groups) | Rs 3,000 |
| CS Professional Programme (per group/module) | Rs 1,800 |
| CS Professional Programme (both groups) | Rs 3,600 |
| Late fee (all stages, per group) | Rs 250 |
| Change of centre, group, medium, or optional subject (each change) | Rs 250 |
| Addition of group (service charge, apart from exam fee) | Rs 250 |
| Overseas centre surcharge (Dubai) | US$ 100 (approx. Rs 9,568) plus regular exam fee |
Students paying through Canara Bank challan must deposit cash on or before the applicable deadline. Allow three to four working days for reconciliation before your formal receipt appears in SMASH. Challan generated before September 25 must be deposited by that date to avoid late fee; challans during the late-fee window must be deposited by October 10.
Always verify that payment status shows as successful. A generated Request ID or Transaction ID alone does not confirm enrollment—failed transactions are common during peak hours.
CS Executive Module I and Module II: What to Enrol For
Under Syllabus 2022, the executive programme is divided into two modules. You may enroll for one module or both in the same session depending on your preparation and prior exemptions.
Module I Papers (CS Executive)
- Jurisprudence, Interpretation and General Laws
- Company Law and Practice
- Setting Up of Business, Industrial and Labour Laws
- Corporate Accounting and Financial Management
Module II Papers (CS Executive)
- Capital Market and Securities Laws
- Economic, Business and Commercial Laws
- Tax Laws and Practice
Students who scored 60% or above in individual papers in the June 2026 attempt may receive automatic paper-wise exemptions for December 2026. If you do not want an exemption, cancel it through SMASH before the November 21 deadline.
CS Professional Programme: Groups and Electives
The professional stage covers advanced subjects such as governance, secretarial audit, financial and corporate restructuring, and compliance management. Module structure includes mandatory papers plus two elective papers chosen from options like Banking Law and Practice, Insurance Law and Practice, or Intellectual Property Rights.
When filling the enrollment form, carefully select your elective combination because changing optional subjects after enrollment costs Rs 250 per change and is only permitted until November 21, 2026. Professional students from commerce-heavy campuses and institutes such as ICFAI Foundation For Higher Education Hyderabad often find overlap between professional electives and their undergraduate specialisations—use that to your advantage when choosing papers.
How to Fill the ICSI CS December 2026 Exam Form Online
ICSI accepts examination enrollment exclusively through the SMASH portal. Offline applications are not accepted under any circumstance. Follow each step carefully and download your receipt immediately after successful payment.
Step-by-Step Enrollment Process
- Visit the official ICSI login page at smash.icsi.edu.
- Log in using your 17-digit registration number and password.
- Navigate to Module → Enrollment → Examination Enrolment Request.
- Click Add Enrolment Request and enter details: country, state, exam centre, medium of examination, programme level, and module/group combination.
- Review the fee breakdown displayed on screen for your selected groups.
- Click Confirm Application and proceed to payment via net banking, debit/credit card, or Canara Bank challan.
- After successful payment, download and print the fee receipt for your records.
For enrollment-related queries, email enroll@icsi.edu or submit a complaint form through the SMASH portal.
Pre-Examination Test: Do Not Skip This Step
Under ICSI Syllabus 2022, the online pre-examination test is a non-negotiable gatekeeper before main exam enrollment. Both executive and professional students must pass it. The test assesses readiness and familiarises students with examination protocols.
Key pre-test deadlines for December 2026 enrollment:
- Without late fee: Complete by September 24, 2026, 5:30 PM
- With late fee: Complete by October 9, 2026, 5:30 PM
Refer to the official pre-examination user manual on icsi.edu and remit any applicable pre-test fee before attempting the assessment. For technical issues, contact elearning@icsi.edu.
December 2026 CS Exam Schedule and Exam-Day Rules
The CS Executive and Professional December 2026 examinations will be held from December 21, 2026, to December 28, 2026. Each paper is scheduled in the afternoon session:
- Reading time: 2:00 PM to 2:15 PM (15 minutes)
- Writing time: 2:15 PM to 5:15 PM (3 hours)
Admit cards are released closer to the exam dates on the student portal. Cross-check your exam centre, medium, and group combination on the admit card against your enrollment receipt. Discrepancies must be raised before the exam week through official channels.
Smart Preparation Strategy for December 2026 Attempt
Enrolling is only half the battle. With roughly three months between the September enrollment deadline and the December exam window, structured preparation separates successful candidates from repeat attempters.
Build a Module-Wise Study Plan
If you are appearing for both executive modules together, allocate at least 45–50 days per module for first revision and 30 days for mock tests and past papers. Single-module candidates can go deeper into case-law-heavy subjects like Company Law and Securities Laws.
Use ICSI Study Material and RTPs
ICSI publishes study modules, practice manuals, and revision test papers (RTPs) aligned with Syllabus 2022. Treat these as primary sources before relying on third-party notes. RTPs often mirror the style and weightage of actual exam questions.
Join Structured Coaching If Needed
Self-study works for disciplined learners, but many students benefit from guided classes—especially for Tax Laws, Financial Management, and Professional electives. Cities with strong coaching ecosystems, including Kota, host dedicated certification training centres such as the International Academy For Certification And Training Kota, while students in tech-management hubs may cross-reference concepts through institutes like Atal Bihari Vajpayee indian institute Of Information Technology And Management Gwalior.
Practice Writing Under Timed Conditions
CS exams are descriptive and time-bound. Practise answering past questions within three hours, focusing on presentation, section references, and structured answers. Examiners reward clarity and compliance with format requirements.
Higher Qualification Exemptions and Document Resubmission
Students holding qualifications such as CA Final (ICAI) or LL.B. with 50% marks may claim paper-wise exemptions under ICSI rules. The last date to apply for higher qualification exemption for December 2026 is October 10, 2026.
If ICSI has requested document resubmission for exemption processing, complete it before the deadline. Applications received after October 10 will not be considered for the December 2026 session. Cancellation of auto-granted exemptions (based on 60% marks in June 2026) must be done through SMASH by November 21, 2026.
Common Mistakes That Lead to Enrollment Rejection
Every session, thousands of applications face rejection for preventable reasons. Avoid these errors:
- Assuming registration equals exam enrollment: You must separately enroll and pay for each session.
- Skipping the pre-examination test: SMASH will block enrollment even if all other details are correct.
- Ignoring TDOP for new registrants: Students registered from February 2025 onwards cannot enroll without completing the three-day orientation.
- Failed payment not retried: If money is debited but receipt is not generated, contact your bank and re-submit after verification.
- Late challan deposit: Bank holidays near September 25 or October 10 can cause missed deadlines—deposit early.
- Wrong centre or medium selection: Changes cost Rs 250 each and are only allowed until November 21.
- Expired registration: Apply for Denovo renewal weeks in advance, not days before the deadline.
CS as a Career Path Alongside Other Professional Degrees
Company Secretaryship complements careers in law, finance, taxation, and corporate governance. Many students pursue CS alongside CA, CMA, or an MBA because the skill sets overlap in compliance, board advisory, and regulatory reporting.
If you are currently enrolled at a professional university—whether Symbiosis Skills And Professional University, Apex Professional University, Trinity Institute Of Professional Studies, or Madhyanchal Professional University—plan your semester workload so CS exam preparation does not clash with university internals. Students at Indira Gandhi Delhi Technical University For Women and Indian Institute Of Information Technology Kota can similarly map CS paper schedules against their academic calendar.
After completing all professional modules, mandatory training, and membership requirements, CS graduates can work as company secretaries, compliance officers, corporate advisors, and governance consultants with companies listed on stock exchanges, banks, and multinational corporations.
Documents and Details to Keep Ready Before Enrollment
Before you sit down to fill the December 2026 CS exam form, gather the following information so you do not abandon the session midway or enter incorrect details that later require paid corrections.
- ICSI registration number and SMASH login credentials — Reset your password in advance if you have not logged in for months.
- Preferred examination centre and backup centre options — Centres fill up in metro cities; have two or three alternatives in mind.
- Medium of examination — English or Hindi, depending on what you have prepared in.
- Module or group combination — Decide whether you are appearing for Module I only, Module II only, or both groups in one session.
- Professional elective papers — Professional students must pre-select electives at enrollment; switching later costs Rs 250 per change.
- Payment method details — Net banking, debit/credit card, or Canara Bank challan with sufficient balance.
- Pre-test and orientation completion proof — Verify completion status inside your SMASH dashboard before starting enrollment.
Students planning to appear from overseas centres such as Dubai should budget for the additional surcharge of US$ 100 (approximately Rs 9,568) on top of regular examination fees. Changing an Indian centre to Dubai after enrollment also attracts this surcharge plus the standard change fee of Rs 250.
ICSI explicitly states that requests to delete enrolled groups or change centres within the same city (where multiple centres exist) are not permitted. Read the enrollment instructions PDF on icsi.edu carefully before confirming your application.
Conclusion
The ICSI CS Executive and Professional December 2026 exam enrollment window is now open, and the most important immediate deadline is September 25, 2026, for submission without late fee. Before you log in to SMASH, confirm that your pre-examination test, orientation programme (if applicable), and registration status are all in order. Pay the correct fee for your module combination—Rs 1,500 per executive group or Rs 1,800 per professional group—and keep your receipt safe.
The exams themselves run from December 21 to December 28, 2026, giving you a clear three-month runway after enrollment closes. Submit your form early, verify payment success, and channel your preparation through official ICSI material and timed mock tests. With disciplined planning, the December 2026 session can be the attempt that clears your remaining modules and brings you closer to CS membership.