Company Secretary Foundation
Entry level exam for CS course
CS Foundation, formally the Company Secretary Foundation Programme, was the first stage of the Company Secretary course run by the Institute of Company Secretaries of India (ICSI). It is no longer open for fresh registration. ICSI closed new Foundation registrations on 3 February 2020, when the Company Secretaries (Amendment) Regulations, 2020 took effect, and the CS Executive Entrance Test (CSEET) became the entry route to the CS Executive Programme.
This page explains where the programme stands in the 2026 cycle, how it differs from CSEET, who still benefits from a Foundation pass, and what a Class 12 student should do today. Use the linked pages for the legacy syllabus, pattern, eligibility and passing marks.
Table of Contents
CS Foundation at a glance
Current status and key dates
CS Foundation versus CSEET
Which route applies to you
Passing criteria
CSEET fees
How to prepare
CS Foundation at a glance
Particular | Details |
|---|---|
Programme | Company Secretary Foundation Programme, conducted by ICSI |
Status | Closed for fresh registration since 3 February 2020. No Foundation exam session has been announced for the 2026 cycle |
Replaced by | CSEET, restructured from the June 2026 session |
Legacy pattern | Four papers of 100 marks each, computer-based multiple choice, 90 minutes per paper |
Legacy passing criteria | At least 40% in each paper and 50% in aggregate |
Latest session traced | 27 and 28 December 2022, for students registered before the closure |
Who benefits today | Candidates who passed Foundation earlier are exempt from CSEET and can register for CS Executive directly |
Official website | icsi.edu |
The latest session mentioned above is the most recent one we could trace. Confirm the position for older registrations directly with ICSI, because the Institute has not published a Foundation schedule for 2026.
Current status and key dates
For anyone searching for CS Foundation in 2026, the exam to prepare for is CSEET. ICSI restructured it with effect from the June 2026 session, so older pages that describe a remote-proctored, MCQ-only CSEET are out of date.
Event | Date |
|---|---|
Fresh CS Foundation registration closed | 3 February 2020 |
Latest CS Foundation session traced | 27 and 28 December 2022 |
Last remote-proctored CSEET | January 2026 |
First restructured CSEET | June 2026 (first week of June) |
CSEET October 2026 enrolment | 16 July to 15 August 2026, late fee window till 20 August 2026 |
CSEET October 2026 results | Expected by the last week of November 2026 (tentative) |
Next CSEET session | First week of February 2027 (tentative) |
Tentative dates come from ICSI's published session schedule and can change. Track the official student notices on icsi.edu and your registered email.
CS Foundation versus CSEET
Both stages test the same broad foundation, but the format changed. The old Foundation was fully objective and computer-based. The restructured CSEET is conducted offline and mixes written papers with one OMR paper.
Feature | CS Foundation (legacy) | CSEET (from June 2026) |
|---|---|---|
Status | Closed for fresh registration | Active entry test |
Papers | Business Environment and Law; Business Management, Ethics and Entrepreneurship; Business Economics; Fundamentals of Accounting and Auditing | Business Communication; Fundamentals of Accounting; Economic and Business Environment; Business Laws and Management |
Total marks | 400 | 400 |
Format | Computer-based multiple choice | Offline; three subjective papers of 3 hours and one OMR paper of 2 hours |
Passing | 40% per paper, 50% aggregate, with a carry-over rule | 40% per paper, 50% aggregate in one sitting, no carry forward |
Sessions | June and December | February, June and October |
Which route applies to you
Class 12 student: Appear in CSEET after Class 12, or while appearing in Class 12, then register for CS Executive. See the CS Foundation eligibility page for details.
Already passed Foundation: You are exempt from CSEET and can register for the CS Executive Programme directly.
Graduate or postgraduate: ICSI lists degree holders among the categories exempt from CSEET, so you can register for CS Executive directly.
Final-year or final-semester bachelor's student: You can register for CS Executive directly under the exemption categories.
CA Final or CMA Final passer: You are in the exempt list as well.
Registered for Foundation but not yet passed: ICSI has published no 2026 schedule for you in the notices we checked. Write to ICSI to confirm what remains of your registration before planning anything.
Passing criteria
Both the legacy Foundation and the current CSEET need at least 40% in every paper and 50% overall, which means 40 marks in each paper and 200 out of 400 in aggregate. In CSEET all of this must happen in one sitting, and there is no exemption or carry forward of marks. The CS Foundation cut-off and passing marks page explains the carry-over rule and how to set a target.
CSEET fees
Item | Amount |
|---|---|
Registration (includes Student Induction Programme and online classes) | Rs. 7,500 |
Examination fee per session | Rs. 1,500 |
Late fee for enrolment | Rs. 250 |
ICSI offers concessions for specified categories, and registration is valid for three years from the month of registration. A CSEET result is valid for one year. Read the official restructured CSEET announcement before paying any fee.
How to prepare
Because three of the four CSEET papers are subjective, preparation has to include writing practice, not only reading. A simple sequence works for most Class 12 students:
Weeks 1 to 6: Cover Fundamentals of Accounting and Economic and Business Environment concept by concept, and read the CS Foundation syllabus alongside the CSEET topic list.
Weeks 4 to 8: Add Business Communication writing drills and Business Laws and Management basics.
Weeks 8 to 10: Move to topic tests and timed answer writing for the three subjective papers.
Final weeks: Attempt full-length papers in exam conditions, review mistakes the same day and revise from an error log.