Preparing for the CS Executive December 2026 examination? Start with the study material and updates published by the Institute of Company Secretaries of India (ICSI). The December 2026 resources include paper-wise supplements and a separate note on the applicability of the Finance Act, 2025.
Use the material for the syllabus you are registered under, and check ICSI’s examination page for any later notices before you finalise your preparation.
Preparing for the December 2026 CS Executive exam? Get in touch with Shilpi’s Academy to discuss a study plan that fits your syllabus and exam session
Where To Find CS Executive Study Material For December 2026
ICSI’s Relevant Material for December 2026 Examination page is the main starting point. It lists the study material applicable for the session and the Finance Act, 2025 applicability document. ICSI also provides December 2026 paper supplements on its Supplements page.
Download the relevant base study material and the December 2026 updates for your papers. A supplement provides session-specific updates; use it alongside the corresponding ICSI study material and follow any instructions in the document.
December 2026 CS Executive Supplements
ICSI lists December 2026 supplements for these Executive Programme papers:
| Paper | Subject |
| Paper 1 | Jurisprudence, Interpretation & General Laws |
| Paper 2 | Company Law & Practice |
| Paper 3 | Setting Up of Business, Industrial & Labour Laws |
| Paper 5 | Capital Market & Securities Laws |
| Paper 6 | Economic, Commercial & Intellectual Property Laws |
| Paper 7 | Tax Laws and Practice: Direct Tax; GST & Customs |
CSI lists Paper 7’s Direct Tax and GST & Customs portions separately. The December 2026 supplement list does not show a separate Paper 4 supplement, so students should use the applicable base study material and check ICSI’s session page for any updates or instructions for that paper.
Check The Finance Act Applicability For Tax Laws
For Paper 7, read ICSI’s separate Applicability of Finance Act, 2025 for December 2026 Exam document. Do not rely on an older tax summary or assume that every tax amendment applies to the same examination session. Use the applicability note with the paper’s study material and supplement.
Other ICSI Resources To Add To Your Study Plan
The supplement is only one part of your preparation. ICSI’s Executive Programme page lists updated study materials. The Academic Portal also links to resources such as guideline answers, subject-wise updates and other academic material.
Use these resources to practise applying concepts and writing clear answers:
- Updated ICSI study material: Use the edition relevant to your syllabus and paper.
- December 2026 supplements: Review the updates for the papers listed by ICSI.
- Guideline answers: Compare your answer structure and level of detail with ICSI’s published answers.
- Previous question papers: Practise under timed conditions and note recurring question formats.
- Subject-wise updates: Check for material posted by ICSI for your papers and session.
How To Use The CS Executive Study Material Effectively
First, confirm your syllabus and papers through your ICSI account or examination records. Then download the matching study material and the December 2026 supplements. Keep the Finance Act applicability note with your Paper 7 resources.
As you study, mark the areas updated by each supplement and revisit those sections during revision. Practise questions after completing each topic, then review your answers against ICSI guideline answers where available. Before the examination, check ICSI’s site again for fresh notices or updates.
Get Support With CS Executive Preparation
A clear resource list can make revision easier to manage. Shilpi’s Academy offers CS coaching; students can contact the academy to ask about available CS Executive support and preparation options for their exam session.
FAQs
Use the ICSI study material applicable to your syllabus, together with the December 2026 paper supplements and the Finance Act, 2025 applicability document for Paper 7. ICSI lists these resources on its relevant material and supplements pages.
ICSI lists the supplements separately from its study materials. Use the relevant supplement alongside the corresponding paper material and follow the instructions within the documents.
Find them on ICSI’s Supplements page, under the December 2026 section.
Confirm your syllabus, exam session and paper list first. Then use the official ICSI pages to select the matching study material and updates.


