CS Professional Classes

CS Professional 2026 — The Final Stage of a Company Secretary Career

CS Professional is the final stage of the Company Secretary qualification. Nine papers across three modules, a pass rate of 20–28% per module, and a syllabus that covers Secretarial Audit, Corporate Restructuring under the IBC, Advanced Tax Laws with DTAA and BEPS, and the only open-book exam in the entire CS programme.

At ClearLevel, you can buy CS Professional classes online for all nine papers from India's most trusted CS Professional faculty, paper by paper, at the lowest price available anywhere in India.

CS Professional — 9 Papers, Three Modules, December 2026

ICSI conducts the CS Professional exam in June and December. To register, you must first clear both CS Executive modules. Candidates may attempt all three Professional modules together or across multiple sessions.

Module 1 — Governance and Compliance Foundations

Paper 1 – Governance, Risk Management, Compliances & Ethics (100 Marks)
Corporate Governance, Risk, ESG, Ethics.

Paper 2 – Advanced Tax Laws (100 Marks)
Income Tax, GST, International Tax, DTAA, Transfer Pricing.

Paper 3 – Drafting, Pleadings & Appearances (100 Marks)
Corporate Drafting, Legal Pleadings, NCLT Procedures.

Module 2 – Audit & Restructuring

Paper 4 – Secretarial Audit & Due Diligence (100 Marks)
Secretarial Audit, Compliance, SEBI, Due Diligence.

Paper 5 – Corporate Restructuring & Insolvency (100 Marks)
M&A, IBC, CIRP, Liquidation.

Paper 6 – Corporate Disputes & Remedies (100 Marks)
Corporate Disputes, Tribunal Procedures, SEBI Actions.

Module 3 – Finance & Case Studies

Paper 7 – Corporate Funding & Listings (100 Marks)
IPO, SEBI ICDR, PE/VC, FEMA.

Paper 8 – Multidisciplinary Case Studies (100 Marks, Open Book)
Integrated Case Studies across CS subjects.

Paper 9 – Elective (100 Marks)
Choose one: Banking, Capital Markets, Insurance, IPR, or Labour Laws.

Every paper carries 100 marks. Negative marking of 0.25 applies per wrong answer in the objective section. Minimum 40% per paper and 50% aggregate per module to pass.

Buy CS Professional Classes — Paper by Paper

CS Professional Governance, Risk Management and Ethics Classes

Paper 1 covers corporate governance frameworks including SEBI's Listing Obligations and Disclosure Requirements (LODR), board evaluation, audit committee structure, risk management systems, ESG (Environmental, Social and Governance) compliance, and professional ethics for Company Secretaries under ICSI's code. This paper is almost entirely case-study and scenario-based at the Professional level.

Candidates studying purely from notes without practical exposure need to supplement with real corporate governance case studies, not just the ICSI study material. Our CS Professional Governance classes build this applied understanding through scenario-based teaching from the beginning of the course.

CS Professional Advanced Tax Laws Classes

Advanced Tax Laws is consistently the highest-failure paper in CS Professional Module 1. It covers Income Tax advanced provisions, international taxation including Double Taxation Avoidance Agreements (DTAA), transfer pricing methodology and documentation, BEPS (Base Erosion and Profit Shifting) action plans, and advanced GST, all updated for Finance Act 2026 and current CBIC notifications.

DTAA and Transfer Pricing are the most challenging topics in Advanced Tax Laws and often require expert guidance. Also, choose a course updated for your exam attempt, as tax and GST laws change every year. Our CS Professional Advanced Tax Laws classes are verified as updated for all current amendments before the December 2026 session.

CS Professional Drafting, Pleadings and Appearances Classes

Paper 3 is the most practically oriented paper in Module 1. It covers drafting of corporate documents — board resolutions, scheme of arrangement, regulatory filings, NCLT petitions — legal pleadings before regulatory authorities, and appearance procedures before NCLT, NCLAT, SAT, and other tribunals. Students with practical drafting experience usually find this paper easier. Without that exposure, learning through real document formats, not just theory, is essential. Our CS Professional Drafting classes are structured around format-based teaching with actual document templates and tribunal procedure worked examples.

CS Professional Secretarial Audit Classes

Secretarial Audit under Section 204 of the Companies Act 2013 is the most CS-specific paper in the entire qualification and the one that directly defines the core statutory function of a practising CS. Paper 4 covers the secretarial audit process, the MR-3 form, secretarial standards compliance, SEBI compliance audit for listed companies, and due diligence checklists for mergers and acquisitions. Faculty who teach with real NCLT orders and practical examples help students understand Section 204 far better than theory-only explanations.

Our CS Professional Secretarial Audit classes are taught with the depth of actual secretarial audit practice, working through MR-3 preparation, identifying non-compliance triggers, and understanding the disclosure obligations that an auditing CS carries.

CS Professional Corporate Restructuring Classes

Paper 5 is the most complex paper in Module 2. It covers mergers, demergers, and amalgamations under NCLT-approved schemes, the Insolvency and Bankruptcy Code (IBC) 2016 — Corporate Insolvency Resolution Process (CIRP), role of the Resolution Professional, Committee of Creditors (CoC), and approval of resolution plans — alongside liquidation and voluntary winding-up procedures.

IBC law evolves continuously through NCLAT and Supreme Court judgments. Lectures that explain CIRP with real case law make complex concepts far easier to understand than the bare Act alone. Our CS Professional Corporate Restructuring classes are taught with landmark NCLAT and Supreme Court IBC cases integrated into every stage of the CIRP process.

CS Professional Corporate Disputes Classes

Paper 6 covers derivative suits and class action suits under the Companies Act, NCLT jurisdiction over corporate disputes, compounding of offences, SEBI enforcement actions and consent orders, and remedies available to shareholders and creditors. This paper tests procedural knowledge, jurisdiction, limitation periods, and compounding thresholds as rigorously as substantive law. Our CS Professional Corporate Disputes classes build both the procedural framework and the remedies application that the paper demands.

CS Professional Corporate Funding Classes

Paper 7 covers the IPO process and SEBI's Issue of Capital and Disclosure Requirements (ICDR) Regulations, rights issues, bonus issues, debt market instruments, private equity and venture capital funding structures, FEMA implications for cross-border capital flows, and the regulatory requirements for listing on NSE, BSE, and SME exchanges. This is the paper with the most direct relevance to roles in investment banking, merchant banking, and capital markets advisory. Our CS Professional Corporate Funding classes teach the regulatory framework from both a compliance and a transaction advisory perspective.

CS Professional Multidisciplinary Case Studies Classes

Paper 8 is the only open-book exam in the entire CS programme — and the one most candidates misunderstand. Open-book does not mean low-effort. The Multidisciplinary Case Studies paper rewards candidates who can quickly integrate concepts across subjects and present structured, practical solutions—not those who rely on searching through books during the exam.

Preparation for Paper 8 means developing the ability to analyse and integrate across the CS Professional curriculum, not accumulating more knowledge within any single subject. Our CS Professional Case Studies classes prepare for this integration through cross-module case study practice under timed open-book conditions.

CS Professional Elective Classes

Paper 9 is your specialisation choice. ICSI offers five elective options: Banking Law and Practice, Capital, Commodity and Money Markets, Insurance Law and Practice, Intellectual Property Rights Law, and Labour Laws and Practice. Choose based on your career target.

Choose your elective based on your career goals: Banking Law for financial compliance, Capital Markets for investment and SEBI roles, Insurance Law for insurance regulation, IPR Law for technology, pharma, and media, and Labour Laws for HR, employment, and manufacturing compliance. Our CS Professional Elective classes are available for all five elective options.

Why Buy CS Professional Classes at ClearLevel?

ClearLevel brings together CS Professional online classes from India's top CS Professional faculty across all nine papers. You choose the strongest available faculty for Secretarial Audit without being tied to the same institute's approach to Advanced Tax Laws. Paper-wise buying at India's lowest price, verified for the ICSI 2022 New Scheme applicable to December 2026 and subsequent attempts.

Also explore: CS Executive Classes | CS Foundation Classes | CA Classes | CMA Classes | All Courses

Buy CS Professional Courses Today

The December 2026 attempt is the next window. Advanced Tax Laws and Secretarial Audit will again produce the highest failure rates in their respective modules — and the students who clear them will have prepared from amendment-current material, taught by faculty who explain the law the way it works in practice.

ClearLevel gives you India's top CS Professional faculty, paper by paper, at India's lowest price.

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