CS Executive Passing Marks and Exemption Rules (With Example)

CS Executive students often ask two things: how many marks do I need to pass, and what happens if I clear some papers but fail the group? This guide explains ICSI's passing criteria, the 60% exemption rule, qualification-based exemptions and how results are declared. At the end there is a worked example you can use to check your own scores.

Everything here is taken from ICSI's own documents, which are listed under Sources. Where ICSI's current notice should be checked, we say so.

Quick Answer: CS Executive Passing Marks

To pass a group of CS Executive, you need:

• At least 40% in each paper of the group, and
• At least 50% in the aggregate of all papers in that group.

Both conditions must be met in the same attempt. If you write both groups together, ICSI's note says you need at least 40% in each paper and 50% in the aggregate of all the papers put together, in one sitting.

ICSI's "Qualifying Marks (Passing Criteria) for CS Examinations" note describes this using the word "module". Syllabus 2022 calls the same unit a "group".

CS Executive Structure (Syllabus 2022)

Each paper is worth 100 marks and lasts 3 hours, according to ICSI's June 2026 Guideline Answers.

• Group 1 — Papers: Jurisprudence, Interpretation and General Laws; Company Law and Practice; Setting Up of Business, Industrial and Labour Laws; Corporate Accounting and Financial Management; Total marks: 400; Minimum aggregate (50%): 200
• Group 2 — Papers: Capital Market and Securities Laws; Economic, Commercial and Intellectual Property Laws; Tax Laws and Practice; Total marks: 300; Minimum aggregate (50%): 150

So you need at least 40 marks in every paper, plus 200 out of 400 in Group 1 and 150 out of 300 in Group 2.

The December 2026 exams run from 21 to 28 December 2026, according to ICSI's time table.

Paper-Wise Exemption on the Basis of Marks (the 60% Rule)

You may fail a group but still do very well in one or two of its papers. ICSI's rule is that if you:

• appeared in all the papers of the group,
• scored 60% or more in one or more papers, and
• scored at least 25% in each of the remaining papers,

but still failed the group, you get an exemption in the paper(s) where you scored 60% or more. You don't have to write those papers again in later attempts.

How the result is worked out after an exemption

ICSI's note says that marks in exempted papers are not counted when your result for the remaining papers is worked out. Taxmann's guide explains what this means in practice: you need 40% in each paper you still write, and 50% in the aggregate of those papers only, leaving out the exempted ones.

Is the exemption automatic?

Yes. ICSI's student guidelines for the June 2026 exam say that exemptions based on 60% marks are granted automatically. If you don't want an exemption, for example because you want to rewrite that paper to improve your aggregate, you can ask for it to be cancelled on the ICSI SMASH portal before the cut-off date in that session's notice.

When exemption can be a problem

An exemption lowers the number of papers you have to write. But think about it before you keep it. ICSI's examination FAQ says that for ranks you must pass all papers of a stage in a single attempt, without claiming exemption in any paper. If you are aiming for a rank, keep this in mind.

The One-Paper Rule

ICSI's qualifying marks note also has a separate provision for a candidate who:

• appeared in all papers of the group without any exemption,
• failed in only one paper, and
• scored at least 60% of the total marks of the remaining papers of that group.

A candidate like this is declared to have passed the group if they re-appear in that one paper and score 50% in it in a later exam. The exact wording and conditions matter here, so if you think this applies to you, read the ICSI note and your result-cum-marks statement carefully.

Exemption on the Basis of Higher Qualifications

ICSI's notice on paper-wise exemptions under Syllabus 2022 lists these for CS Executive:

• LL.B. (3 or 5 years) with 50% or more marks in aggregate: exemption in Group 1, Paper 1, Jurisprudence, Interpretation and General Laws (code 521).
• ICMAI (Cost Accountants) Final pass: exemption in Group 1, Paper 4, Corporate Accounting and Financial Management (code 524), and Group 2, Paper 7, Tax Laws and Practice (code 527).

Key points from that notice:

• You apply online through the SMASH portal (smash.icsi.edu) and upload scanned, attested mark sheets or certificates.
• The fee is given as Rs. 1,000 per subject.
• There is a last date for each session. The June 2026 student guidelines gave 9 April 2026 for the June session. The notice listed 10 October for the December session. Check the current ICSI notice to confirm the December 2026 date and the fee.

Unlike the 60% exemption, this one is not automatic. You have to apply for it.

How CS Executive Results Are Declared

Here is how the June 2026 results were declared, based on ICSI's result announcement dated 21 August 2026:

• Results for Executive Programme (Syllabus 2022) and Professional Programme (Syllabus 2022) were declared on Tuesday, 25 August 2026. Professional results came out at 11:00 AM and Executive results at 2:00 PM.
• Results, with each candidate's subject-wise break-up of marks, were put on www.icsi.edu.
• For CS Executive, the formal e-Result-cum-Marks Statement is uploaded on the ICSI website right after the result, so you can download it. For CS Professional, ICSI posts a physical statement to your registered address.

ICSI has not yet announced a result date for December 2026. Watch the "Results" section under Examination on icsi.edu.

After the result

ICSI's examination FAQ gives these time limits:

• Verification of marks: apply within 21 days of the result being declared.
• Inspection or certified copy of answer books: apply within 30 days of the result being declared.

Worked Example: Group 1

Group 1 has four papers of 100 marks each (400 in total). To pass, you need at least 40 in each paper and 200 in total.

Student A: passes

• Jurisprudence, Interpretation and General Laws — Marks: 52
• Company Law and Practice — Marks: 47
• Setting Up of Business, Industrial and Labour Laws — Marks: 58
• Corporate Accounting and Financial Management — Marks: 45
• Total — Marks: 202 / 400

Every paper is 40 or more, and the total is 202, which is above 200. Result: Group 1 passed.

Student B: fails, but gets an exemption

• Jurisprudence, Interpretation and General Laws — Marks: 64
• Company Law and Practice — Marks: 38
• Setting Up of Business, Industrial and Labour Laws — Marks: 56
• Corporate Accounting and Financial Management — Marks: 47
• Total — Marks: 205 / 400

The total is above 200, but Company Law is 38, which is below 40. Result: Group 1 not passed.

Now apply the 60% rule. Student B scored 64 in Jurisprudence (60% or more), and every other paper is at least 25. So Student B gets an exemption in Jurisprudence, Interpretation and General Laws. (The one-paper rule does not help here: the other three papers total 64 + 56 + 47 = 167 out of 300, which is below 60%.)

Next attempt: Student B writes only the other three papers (300 marks). The 64 in the exempted paper is not counted. Student B needs at least 40 in each of the three papers and at least 150 out of 300 in total. For example, 45 + 55 + 52 = 152 would be a pass.

Takeaway: a high score in one paper cannot make up for a paper below 40. Getting 40 in every paper is the first thing to aim for.

Frequently Asked Questions

What are the CS Executive passing marks per paper?

You need at least 40% (40 out of 100) in each paper, and at least 50% in the aggregate of all papers in the group.

Do I need 50% in each group separately?

If you write one group, you need 50% in the aggregate of that group's papers. If you write both groups together, ICSI's note says the 50% aggregate is worked out on all the papers put together, and you still need 40% in each paper. For anything more specific, such as whether one group can be passed on its own after failing the combined attempt, check your result-cum-marks statement or ask ICSI.

How do I get an exemption in a CS Executive paper?

Score 60% or more in that paper, appear in all papers of the group, and get at least 25% in each of the other papers. ICSI grants this exemption automatically if you fail the group.

Can I cancel an exemption?

Yes. ICSI lets you ask for the exemption to be cancelled, through the SMASH portal, before the cut-off date given in that session's notice.

Does exemption affect ranks?

Yes. According to ICSI's examination FAQ, you must pass all papers of a stage in a single attempt without claiming exemption in any paper to be considered for a rank.

When will the CS Executive December 2026 result come out?

ICSI has not announced it yet. For reference, the June 2026 result came out on 25 August 2026. Watch icsi.edu for the official announcement.

How a Test Series Can Help

Most students who miss a group do so because one paper falls below 40, not because the total is short. Regular testing shows you your weakest paper early. With the CS Executive test series on Gradehunt, you write chapter-wise and full-syllabus papers in exam conditions and get detailed evaluation of your answer sheets. That lets you fix a weak paper before December. If you are also planning ahead, the CS Professional test series follows the same approach.

Sources

• ICSI – Qualifying Marks (Passing Criteria) for CS Examinations: https://www.icsi.edu/media/webmodules/student/Qualifying%20Marks-New.pdf
• ICSI – Paper-wise exemptions on the basis of higher qualifications (Syllabus 2022): https://www.icsi.edu/media/webmodules/ATTENTION_STUDENTS_RECIPROCAL_EXEMPTION_NEW_SYLLABUS_2022.pdf
• ICSI – Important announcement / guidelines for students, June 2026 examination: https://smash.icsi.edu/Documents/GuidelinesforStudents.pdf
• ICSI – Declaration of Result, CS Professional and Executive Programme (Syllabus 2022), June 2026: https://icsis3-console.kreate-cloud.com:9002/icsi-prod/media/latest_updates/Result_Announcement-9e657322.pdf
• ICSI – Examination > Results: https://www.icsi.edu/examination/results
• ICSI – FAQs (Examination): https://icsis3-console.kreate-cloud.com:9002/icsi-prod/media/cms_uploads/faqexam-5c15bbe1.pdf
• ICSI – Time Table for CS Examinations, December 2026 Session: https://icsis3-console.kreate-cloud.com:9002/icsi-prod/media/cms_uploads/cs-main-exam-time-table-dec-26.pdf
• ICSI – Guideline Answers, Executive Programme (Syllabus 2022), June 2026 (Group 1 and 2 PDFs linked from this page): https://www.icsi.edu/guideline-answers
• Taxmann – How to Secure an Exemption in Company Secretary Paper: https://www.taxmann.com/post/exam/how-to-secure-an-exemption-in-company-secretary-paper/