Accountancy Exams

CS Foundation Exam Pattern 2026: Papers, Marks and Duration

The CS Foundation exam pattern is the format ICSI used for the Company Secretary Foundation Programme: four papers of 100 marks each, taken as computer-based multiple choice tests over two days. ICSI closed fresh registration for the programme on 3 February 2020, so the pattern now applies only to the older registrations that still sat the exam, with the latest session we could trace held on 27 and 28 December 2022.

This page sets out the legacy Foundation pattern and the restructured CSEET pattern side by side, because CSEET is the exam new candidates take in 2026. Key change this cycle: CSEET moved offline from the June 2026 session and now includes three subjective papers.

Table of Contents

  • Pattern at a glance

  • CS Foundation pattern (legacy)

  • CSEET pattern from June 2026

  • Marking scheme

  • What the pattern means for you

  • Result calculation with an example

  • Time management and exam-day tips

Pattern at a glance

Feature

CS Foundation (legacy)

CSEET (from June 2026)

Papers

4

4

Total marks

400

400

Format

Computer-based multiple choice

Offline; three subjective papers and one OMR paper

Duration

90 minutes per paper

3 hours per subjective paper, 2 hours for the OMR paper

Days

2 days, two papers per day

4 days, one paper per day

Passing

40% per paper and 50% aggregate

40% per paper and 50% aggregate in one sitting

CS Foundation pattern (legacy)

Each paper carried 100 marks. Reports of the December 2022 session describe 50 multiple choice questions per paper at two marks each, and ICSI timetables show each slot running from 9:30 to 11:00 am or 4:00 to 5:30 pm.

Paper

Subject

Questions (reported)

Marks

Time

Paper 1

Business Environment and Law

50

100

90 minutes

Paper 2

Business Management, Ethics and Entrepreneurship

50

100

90 minutes

Paper 3

Business Economics

50

100

90 minutes

Paper 4

Fundamentals of Accounting and Auditing

50

100

90 minutes

Papers 1 and 2 were held on the first day and Papers 3 and 4 on the second day, each in morning and afternoon batches. The question count and marks per question come from media reports of the December 2022 session, so treat them as indicative and check the instructions in your admit card.

CSEET pattern from June 2026

The restructured CSEET is the pattern most readers need now. Each subject is assessed on a separate day at a designated centre, with the exam running from 2:30 pm to 5:45 pm. This slot includes 15 minutes of reading time for each paper.

Day

Paper

Marks

Pattern

Duration

1

Business Communication

100

Subjective

3 hours

2

Fundamentals of Accounting

100

Subjective

3 hours

3

Economic and Business Environment

100

Subjective

3 hours

4

Business Laws and Management

100

OMR-based (Laws 60, Management 40)

2 hours

Older pages may still show a remote-proctored, MCQ-only CSEET, so follow the official restructured CSEET announcement. The January 2026 session was the last remote-proctored one.

Marking scheme

  • Legacy Foundation: Reports of the December 2022 session state no negative marking, with two marks for each correct answer. Verify against the instructions issued for your session.

  • CSEET OMR paper: ICSI states there is no negative marking in the Business Laws and Management paper.

  • CSEET subjective papers: Marks depend on the quality, structure and completeness of your written answers.

What the pattern means for you

  • Attempt every objective question: With no negative marking, an educated guess can only add marks in the legacy papers and in the CSEET OMR paper.

  • Write, do not only read: Three of four CSEET papers are subjective, so answer-writing speed and presentation need regular practice.

  • Protect every paper: A score under 40 in any single paper fails you even if your total is high, so avoid skipping a subject.

  • Plan for one sitting: CSEET allows no carry forward of marks, so all four papers must clear in the same session.

Result calculation with an example

Passing needs at least 40 marks in each paper and at least 200 of 400 in aggregate. Take a candidate who scores 62, 55, 48 and 41. The aggregate is 206, and every paper is above 40, so the candidate passes. A second candidate scores 72, 70, 66 and 38. The aggregate is 246, but the 38 in one paper is below 40, so the result is a fail under CSEET rules. The legacy Foundation had a carry-over rule for papers scored at 60% or above, described on the cut-off and passing marks page.

Time management and exam-day tips

  • Use reading time: In CSEET subjective papers, spend the first minutes choosing the questions you can answer fully.

  • Divide time by marks: Keep a fixed time budget per question so the last answers are not rushed.

  • Carry the right kit: In the legacy Foundation, ordinary calculators were reported as allowed only on the second day, so read your session instructions carefully.

Frequently Asked Questions

Ready to practice? Explore CS Foundation mock tests from top educators.

Browse CS Foundation Mock Tests