Company Secretary

Company Secretary

What is Company Secretary

Company Secretary course (CS) is offered by the Institute of Company Secretaries of India (ICSI), set up under the Company Secretaries Act, 1980 to regulate the profession of company secretaries in India. CS course consists of two stages - CS executive followed by the CS professional programmes. To get admission into the CS executive programme (first level), candidates need to qualify in the national-level Company Secretary Executive Entrance test (CSEET). A direct admission route is also available to eligible candidates. Thereafter they must qualify in the CS professional course.

It must be noted that Company Secretary course earlier had three levels but from June 2021, the CS foundation course which was the first level is to be discontinued. Candidates must complete the Company Secretary course to be eligible to practice as a company secretary.

Latest Updates on CS Course: UGC has recently recognized the Company Secretary qualification as equivalent to a post-graduate degree. This allows CS qualified students to apply for and appear in UGC NET. Candidates can now take up PhD programmes in Commerce or allied areas.

What is a Company Secretary course? - ICSI course is for aspirants who wish to become company secretaries in India and abroad. Company secretaries aid in filing, registering, presenting, attesting or verifying any documents (including forms, applications and returns) by or on behalf of the company, a share transfer agent, an issue house, a secretarial auditor or consultant. They can act as an advisor to a company on management including any legal or procedural matters falling under the Capital Issues (Control) Act, 1947 and other acts like the Industries (Development and Regulation) Act, 1951, the Companies Act, 1956, the Securities Contracts (Regulation) Act, 1956 as well as any of the rules or bye-laws made by a recognized stock exchange, the Monopolies and Restrictive Trade Practices Act, 1969, the Foreign Exchange Regulation Act, 1973*, or under any other law in force. Qualified company secretaries may become legal advisors, corporate policymakers, planners, etc. in notable firms across India and abroad. Read the entire article to know details about CS course, syllabus, duration, eligibility requirements, subjects, career opportunities etc.

Stages to become a Company Secretary

Stage 1

CSEET 

Stage 2

CS Executive Course (8 papers)

Stage 3

CS Professional Course (9 papers)

Stage 4

Pre-membership training

Stage 5

CS Membership 

Stage 6

Continuing Professional Development



Company Secretary Course Highlights

Course Name

Company Secretary

Short name

CS

Level and CS course duration

The CS programme comprises two levels:


  1. CS executive - 9 months

  2. CS Professional - 15 months

Company Secretary eligibility criteria

CS Executive:

  • Qualify CSEET exam

  • Candidates need to pass the Class 12th exam

CS Professional:

  • Candidates should have passed the CS executive exam

Company Secretary Job profiles

Legal Advisor, Corporate Policymaker, Corporate Planner, Chief Administrative Officer etc.

CS Learning mode

Class room or postal coaching.

CS Registration valid until

3 to 5 years

Education opportunities after CS course 

PhD in Commerce, Management and Law

Compulsory training duration for CS course

15 months

Admission criteria

Through CSEET at the entry level (exemptions as per guidelines)

Eligibility Criteria (UG & PG) of Company Secretary

Company Secretary eligibility criteria include the educational and formal qualifications needed to pursue different levels of the course. candidates who wish to pursue the Company Secretary course will need to fulfil the minimum eligibility criteria mentioned below:


Eligibility Criteria of CS Executive Course 

While students must be 17 years and above and have passed class 12, entry to the CS Executive course is through two channels as given below in the table.


CS Executive Course – Eligibility Criteria

Through entrance exam

Direct entry

Passed Class 12 in any discipline (except Fine Arts) from a recognized university or equivalent.
Graduates or Postgraduates are also eligible to apply.

CS Foundation course passed students
OR

ICAI Final Course passed students (with exemption fee)
OR

ICMAI Final Course passed students (with exemption fee)

Qualified in Company Secretary Executive Entrance test (CSEET) of ICSI 
OR
passed CS Foundation exam. 

No entrance exam


Eligibility Criteria of CS Professional Course:

Only candidates who have cleared the CS executive course can apply for the CS professional course. 


Company Secretary Admission Process:

The admission process for CS course actually is separate for each level. The Company Secretary course duration can go from 3 to 5 years depending on the time taken by students to clear their exams. The first step is the CSEET exam which is conducted four times a year as given below. CS Executive and CS professional exams are conducted twice a year in June and December. The admission process into the company secretaryship programme will depend on the level of the CS course.


The first step for any level of the CS course is registration. The online application must be filled and respective fee paid before the due dates. Course material is generally sent after the applications are approved and accepted. 


Company Secretary Executive Entrance Test (CSEET):

The entry level is the CSEET exam for admissions into the CS executive course. Applicants can appear in any one of the 4 CSEET exam sessions - May, July, November or January. The fee payable for each CSEET session is Rs. 1000. The admission process after CSEET exam is given below for the benefit of the students.


CSEET exam month

CSEET Registration dates

CSEET exam dates

CSEET result dates

CS Executive Course Registration Deadline

May

January 21 to April 15

Saturday that is closest to

May 10

By May 20

May 31 (to appear in both modules of Executive Program in December session in same year)

July

May 21 to June 15

Saturday that is closest to July 10

By July 20

July 31 (to appear in single module of Executive Program in December session in same year)

November

July 21 to October 15

Saturday

that is closest to November 10 

By    20th November

November 30 (to appear in both modules of Executive Program in June session next year)

January

November 21 to December 15 

Saturday that is closest to January 10


By    20th January

January 31 (for appearing in single module of Executive Program in June session in same year)


CA Foundation Course:

This is now discontinued. The June 2021 session would be the last session of the CS Foundation exam and is being held for students who had registered under the earlier schema. 


CS Executive Course:

Candidates who have qualified in CSEET must register for the CS Executive course as per their preference. The registration dates are given below. 


Session Month

Modules

Dates

June Session

For All Modules

November 30 (previous year)

For One Module

January 31 (same year)

December Session

For All Modules

May 31 (same year)

For One Module

July 31 (same year)


CS Professional Course Admission

Candidates who have passed both the modules of the Executive CS course can register for the professional course. They must pay a registration fee of Rs. 12000 plus Rs. 1000 towards the pre-exam test fee.


This is the final level of Company Secretary qualification and candidates that wish to appear in all modules of the December session of the Professional program, need to register by February 28 and for appearing in all modules of the June session they need to apply by August 31. 

For appearing in a single module of the CS professional exam in December, the candidate needs to register by May 31 of the same year and need to register by November 30 of the previous year to appear in one module of the June session.


CS Course - Continuation of registration

Students who have passed the CS Professional course have to keep their registration valid till they complete all training requirements before enrolling as a member of ICSI. The CS Continuation of registration is valid for a one-year period and can be renewed by students as per the left-over training period. A student can request for ‘Continuation of Registration’, for a maximum of five years.


Company Secretary Course Fees

The fees to be paid depends on the level of the CS course. Candidates must pay the CS course fees before the specified deadlines to confirm their enrolment and receive the course material. Details of the Company Secretary course fee to be paid is given below.

CSEET Fees

CSEET Registration fees

Rs 1000


CS Executive Course Fees

Particulars

Fees to be paid by students who have passed:

CS

Executive

Entrance

Test 

CS

Foundation

Programme


CA Final course


ICMAI CMA Final course

Registration fee 

2000

2000

2000

2000

Education Fee

6500

6500

6500

6500

CSEET Exemption Fee

Nil

Nil

5000

5000

Pre-Exam Test Fee 

1000

1000

1000

1000

One Day Orientation Program

600

600

600

600

Chartered Secretary Journal

Subscription (Optional) for

one year 

500

500

500

500

Total Fees

Rs 10,600

Rs 10,600

Rs 15,600

Rs 15,600


CS Professional Course Fees

Education Fee 

Rs 12,000

Pre-Exam Test Fee 

Rs 1,000

Total Fees

Rs 13,000

Scope of Company Secretary in India and Abroad

Company Secretary courses open up a wide range of prospects for students to pursue higher studies or directly venture into the corporate sector. CS qualified students can pursue a PhD in Commerce / Management / Law, etc.

Prospects in India are immense in areas like Certification Services, Valuation, Insolvency & Bankruptcy, GST, Intellectual Property Rights, Representation Services and Mediation and Conciliation to name a few. As per the law, every listed company (public as well as private) having a paid-up share capital of 10 crore rupees or more is required to appoint a full-time company secretary under the Companies Act, 2013. Under the same law, Company Secretaries are also designated as Key Managerial Personnel (KMP).

Services of company secretaries are required for all legal expertise and analytical capability-based tasks. Below mentioned are some important pointers regarding the scope of a Company Secretary.

  • Most major companies like ONGC, Deloitte, KPMG, PWC, Oil India Limited, Jaypee Group, Punjab National Bank Ltd, Bestech India Pvt Ltd, HCL Technologies Ltd etc. hire company secretaries in various key roles. 

  • Company secretaries also hold key administrative positions in firms where stock exchange listing is an important requirement as well as companies where board, council and commissions form a part of the leadership hierarchy. 

  • This is valid for countries like US, Canada, UK, Singapore, Malaysia, Thailand, Australia, New Zealand, Middle‐east, Africa, etc. where company secretaries work in key roles in most firms. 

  • The MOU between ICSI and the Institute of Chartered Secretaries and Administrators, the UK allows company secretaries to work under certain conditions. 


ICSI – Memberships, Accreditations and Collaborations

ICSI has been closely associated with Organization for Economic Co-operation and Development (OECD). ICSI is a member of the following 

  • Corporate Secretaries International Association Ltd (CSIA)

  • International Valuation Standards Council (IVSC)

  • International Corporate Governance Network (ICGN

Equivalence in UK & UAE: ICSI course (Executive & Professional) has received an equivalence recognition of Bachelors and Masters, in UK & UAE by UK NARIC.

The Malaysian Association of Company Secretaries (MACS) have adopted the ICSI formulated Secretarial Standards to benchmark its own Secretarial Standards. ICSI has an MoU signed with Institute of Chartered Secretaries Administrators (ICSA) for providing for reciprocal exemptions to subjects as well as training requirements to members of each other's Institute. ICSI has an MoU with Chartered Institute of Securities and Investment (CISI) whereby CISI qualification may be offered to ICSI students and members at 50% discount

Course Subjects

Company Secretary Syllabus

ICSI has mandated a specific syllabus for CS course that is taught to all students enrolling in the course. Company Secretary syllabus has subjects like company laws, corporate lawsbusiness lawsfinancial management and risk management. The detailed Company Secretary course syllabus is available on ICSI website for all levels of the students. The Company Secretary subjects and sub-topics as per the new Company Secretary syllabus are given below:


Company Secretary Executive Entrance Test Syllabus

Paper

Name of the Subject

Details of CSEET syllabus

Paper 1 Syllabus 

Business Communication (50 marks)

  1. Essentials of Good English

  2. Communication

  3. Business Correspondence

  4. Common Business Terminologies

Paper 2 Syllabus 

Legal Aptitude and Logical Reasoning (50 marks)

  1. Indian Constitution

  2. Elements of General Laws (Indian Contract Act and Law of Torts)

  3. Elements of Company Secretaries Legislation

  4. Elements of Company Law

Paper 3 Syllabus (50 marks)

Economic and Business Environment
Part A - Economics

  1. Basics of Demand and Supply and Forms of Market Competition 

  2. National Income Accounting and Related Concepts

  3. Indian Union Budget

  4. Indian Financial Markets

  5. Indian Economy

Economic and Business Environment
Part B – Business Environment

  1. Entrepreneurship Scenario

  2. Business Environment

  3. Key Government Institutions

Paper 4 Syllabus (50 marks)

Current Affairs, Presentation and Communication Skills Part A – Current Affairs

Current Affairs

Current Affairs, Presentation and Communication Skills Part B – Presentation and Communication Skills (Viva Voce)

  1. Listening Skills 

  2. Written Communication Skills

  3. Oral Communication Skills


CS Executive Syllabus

The syllabus of CS executive course is divided into two modules as follows. Candidates must qualify and clear both the modules to be eligible to apply for the professional CS course.


CS Executive Course Module 1:

CS Executive Paper 1 - Jurisprudence, Interpretation and General Laws

  • Sources of Law

  • Constitution of India

  • Interpretation of Statutes

  • General Clauses Act, 189

  • Administrative Laws

  • Law of Torts

  • Limitation Act, 1963

  • Civil Procedure Code, 1908

  • Indian Penal Code, 1860

  • Criminal Procedure Code, 1973

  • Indian Evidence Act, 1872

  • Special Courts, Tribunals under Companies Act & Other Legislations

  • Arbitration and Conciliation Act, 1996

  • Indian Stamp Act, 1899

  • Registration Act, 1908: Registration of Documents 

  • Right to Information Act, 2005

  • Information Technology Act, 2000


CS Executive Syllabus - Paper 2 Part I: Company Law, Principles & Concepts

  • Introduction to Company Law

  • Shares and Share Capital

  • Members and Shareholder

  • Debt Instruments

  • Charges

  • Distribution of Profits 

  • Corporate Social Responsibility

  • Accounts, Audit and Auditors

  • Transparency and Disclosure

  • An overview of Inter-Corporate Loans, Investments, Guarantees and Security, Related Party Transactions

  • Registers and Records

  • An overview of Corporate Reorganization

  • Introduction to MCA 21 and filing in XBRL

  • Global Trends and Developments in Company Law

CS Executive Syllabus - Paper 2 Part II: Company Administration and Meetings (Law and Practices)

  • Board Constitution and its Powers

  • Directors

  • Key Managerial Personnel (KMP’s) and their Remuneration 

  • Meetings of Board and its Committees

  • General Meetings

  • Virtual Meetings


CS Executive Syllabus - Paper 2 Part III: Company Secretary as a Profession

  • Legal framework governing Company Secretaries

  • Secretarial Standards Board

  • Mega Firms


CS Executive Syllabus - Paper 3 Part A: Setting up of Business Entities and Closure

  • Choice of Business Organization

  • Company

  • Charter documents of Companies

  • Legal status of Registered Companies

  • Limited Liability Partnership

  • Other forms of business organizations

  • Institutions Not for Profit &NGOs

  • Financial Services Organization

  • Start-ups

  • Joint Ventures; Special Purpose Vehicles

  • Setting up of Business outside India

  • Conversion of existing business entity


CS Executive Syllabus - Paper 3 Part B: Registration; Licenses & Compliances

  • Various Initial Registrations and Licenses

  • Maintenance of Registers and Records

  • Identifying laws applicable to various Industries and their initial compliances

  • Intellectual Property laws (Provisions applicable for setting up of business)

  • Compliances under Labour Laws (Provisions applicable for setting up of business)

  • Compliances relating to Environmental laws (Provisions applicable for setting up of business)


CS Executive Syllabus - Paper 3 Part C: Insolvency; Winding up & Closure of Business

  • Dormant Company

  • Strike off and restoration of name of the company and LLP

  • Insolvency Resolution process; Liquidation and Winding-up


CS Executive Syllabus - Paper 4 Part I: Tax Laws

  • Direct Taxes at a Glance

  • Basic concepts of Income Tax

  • Incomes that do not form part of Total Income

  • Computation of Income under Various Heads

  • Clubbing provisions and Set-Off and/or Carry Forward of Losses 

  • Deductions from Gross Total Income & Rebate and Relief

  • Computation of Total Income and Tax Liability of various entities

  • Classification and Tax Incidence of Companies

  • Procedural Compliance

  • Assessment, Appeals & Revision


CS Executive Syllabus - Paper 4 Part II (A) Goods and Service Tax

  • Concept of Indirect Taxes at a glance

  • Basics of Goods and Services Tax ‘GST

  • Concept of Time, Value & Place of Taxable Supply

  • Input Tax Credit & Computation of GST Liability- Overview

  • Procedural Compliance under GST

  • Basic overview on Integrated Goods and Service Tax (IGST), Union Territory Goods and Service Tax (UTGST), and GST Compensation to States


CS Executive Syllabus - Paper 4 Part II (B) Customs Act

  • Overview of Customs Act:


CS Executive Syllabus Module2

CS Executive Syllabus Paper 5 Part I: Corporate Accounting

  • Introduction to Financial Accounting

  • Introduction to Corporate Accounting

  • Accounting for Share Capital

  • Accounting for Debentures

  • Related Aspects of Company Accounts 

  • Financial Statements Interpretation

  • Consolidation of Accounts as per Companies Act, 2013 

  • Corporate Financial Reporting

  • Cash Flow Statements

  • Accounting Standards (AS)

  • National and International Accounting Authorities

  • Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India


CS Executive Syllabus- Paper 5 Part II: Management Accounting and Valuation

  • An Overview of Cost

  • Cost Accounting Records & Cost Audit under Companies Act, 2013

  • Budget, Budgeting and Budgetary Control

  • Ratio Analysis

  • Management Reporting (Management Information Systems)

  • Decision Making Tools

  • Valuation Principles & Framework

  • Valuation of Shares, Business and Intangible Assets

  • Accounting for Share-based payments

  • Business and Intangible Assets 

  • Methods of Valuation


CS Executive Syllabus- Paper 6 Part I: Securities Laws

  • Securities Contracts (Regulations) Act 1956

  • Securities and Exchange Board of India Act, 1992

  • Depositories Act, 1996

  • An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009.

  • An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

  • An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

  • SEBI (Buyback of Securities) Regulations, 1998

  • SEBI (Delisting of Equity Shares) Regulations, 2009

  • An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.

  • An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002.

  • SEBI (Prohibition of Insider Trading) Regulations, 2015

  • Mutual Funds

  • Collective Investment Schemes

  • SEBI (Ombudsman) Regulations, 2003


CS Executive Syllabus- Paper 6 Part II: Capital Market & Intermediaries

  • Structure of Capital Market
    Primary Market
    Secondary Market

  • Securities Market Intermediaries


CS Executive Syllabus- Paper 7 Part I: Foreign Exchange Management &NBFCs

  • Reserve Bank of India Act, 1934

  • Foreign Exchange Management Act, 1999 

  • Foreign Exchange Transactions & Compliances

  • Foreign Contribution (Regulation) Act, 2010

  • Foreign Direct Investments – Regulations & FDI Policy

  • Overseas Direct Investment: ODI Policy, foreign currency remittances

  • Liberalized Remittance Scheme

  • External Commercial Borrowings (ECB)

  • Foreign Trade Policy & Procedure

  • Non-Banking Finance Companies (NBFCs)

  • Special Economic Zones Act, 2005


CS Executive Syllabus- Paper 7 Part II: Competition Law

  • Competition Act, 2002


CS Executive Syllabus- Paper 7 Part III: Business & Commercial Laws

  • Consumer Protection

  • Property Law

  • Anti-Corruption Laws

  • Business Laws


CS Executive Syllabus- Paper 8 Part I: Financial Management

  • Nature and Scope of Financial Management

  • Capital Budgeting

  • Capital Structure

  • Sources of raising long-term finance and Cost of Capital

  • Project Finance

  • Dividend Policy

  • Working Capital

  • Security Analysis

  • Portfolio Management


CS Executive Syllabus- Paper 8 Part II: Strategic Management 

  • Introduction to Management

  • Introduction to Strategic Management

  • Business Policy and Formulation of Functional Strategy

  • Strategic Analysis and Planning

  • Analyzing Strategic Edge


CS Professional Course Syllabus

Candidates who have cleared both the modules of the executive exams of the CS course are eligible to apply for the CS Professional course. The details of the syllabus of CA course (Professional) are given below.


CS Professional Syllabus - Module1

CS Professional Syllabus Paper 1 Part I: Governance

  • Conceptual Framework of Corporate Governance

  • Legislative Framework of Corporate Governance in India\

  • Board Effectiveness

  • Board Processes through Secretarial Standards.

  • Board Committees

  • Corporate Policies & Disclosures

  • Directors’ Training, Development and familiarization.

  • Performance Evaluation of Board and Management

  • Role of promoter/controlling shareholder, redressal against Oppression and Mismanagement.

  • Monitoring of group entities and subsidiaries.

  • Accounting and Audit related issues.

  • Related Party Transactions.

  • Vigil Mechanism/Whistleblower.

  • Corporate Governance and Shareholders’ Rights.

  • Corporate Governance and other Stakeholders

  • Governance and Compliance Risk 

  • Corporate Governance Forums.

  • Parameters of Better Governed Companies

  • Dealing with Investor Associations, Proxy Services Firms and Institutional Investors.

  • Family Enterprise and Corporate Governance.


CS Professional Syllabus Paper 1 Part II: Risk Management

  • Risk Identification, Mitigation and Audit


CS Professional Syllabus Paper 1 Part III: Compliance 

  • Compliance Management

  • Internal Control

  • Reporting 

  • Website Management


CS Professional Syllabus Paper 1 Part IV: Ethics & Sustainability

  • Ethics & Business

  • Sustainability

  • Models / Approaches to measuring Business Sustainability

  • Indian and contemporary Laws relating to Anti-bribery


CS Professional Syllabus Paper 2 Part I: GST and Customs Laws

  • An Overview on Goods and Services Tax ‘GST’

  • Supply

  • Input Tax Credit & Computation of GST Liability

  • Procedural Compliance under GST

  • Demand and Recovery, Advance Ruling, Appeals and Revision

  • Inspection, search, seizure, offences & penalties.

  • Compliance rating, anti-profiteering, GST practitioners, authorized representative, professional opportunities.

  • Integrated Goods and Service Tax (IGST).

  • Union Territory Goods and Service Tax (UTGST).

  • GST Compensation to States.

  • Industry/ Sector Specific Analysis

  • Basic Concepts of Customs Law

  • Valuation & Assessment of Imported and Export Goods & Procedural Aspects

  • Arrival or Departure and Clearance of Goods, Warehousing, Duty Drawback, Baggage and Miscellaneous Provisions

  • Advance Ruling, Settlement Commission, Appellate Procedure, Offences and Penalties

  • Foreign Trade Policy (FTP) to the extent relevant to Indirect tax


CS Professional Syllabus Paper 2 Part II: Direct Tax & International Taxation

  • Corporate Tax Planning & Tax Management

  • Taxation of Companies, LLP and Non-resident

  • General Anti Avoidance Rules ‘GAAR’

  • Basics of International Taxation
    i. Transfer Pricing
    ii. Place of Effective Management (POEM)

  • Tax Treaties.

  • Income Tax Implication on specified transactions


CS Professional Syllabus Paper 3: Drafting, Pleadings and Appearances

  • Judicial & Administrative framework

  • General Principles of Drafting and relevant Substantive Rules

  • Secretarial Practices & Drafting

  • Drafting and Conveyancing Relating to Various Deeds and Agreements

  • Drafting of agreements, documents and deeds

  • Pleadings

  • Art of Writing Opinions

  • Appearances & Art of Advocacy


CS Professional Syllabus Paper 4 Part I: Compliance Management

  • Compliance Framework

  • Compliances

  • Documentation & maintenance of records

  • Search and Status Report

  • KYC

  • Signing and Certification

  • Segment-wise Role of Company Secretaries 


CS Professional Syllabus Paper 4 Part II: Secretarial Audit & Due Diligence

  • Audits 

  • Secretarial Audit 

  • Internal Audit & Performance Audit

  • Concepts and Principles of Other Audits

  • Audit Engagement

  • Audit Principles and Techniques

  • Audit Process and Documentation

  • Forming an Opinion & Reporting

  • Secretarial Audit – Fraud detection & Reporting

  • Quality Review

  • Values Ethics and Professional Conduct

  • Due Diligence


CS Professional Syllabus Paper 5 Part I: Corporate Restructuring

  • Types of Corporate Restructuring

  • Acquisition of Company/ Business

  • Planning & Strategy

  • Process of M&A transactions

  • Documentation–Merger & Amalgamation

  • Valuation of Business and Assets for Corporate Restructuring

  • Accounting in Corporate Restructuring—Concept and Accounting Treatment

  • Taxation & Stamp Duty aspects of Corporate Restructuring

  • Competition Act 

  • Regulatory approvals of scheme

  • Appearance before NCLT / NCLAT.

  • Fast Track Mergers

  • Cross Border Mergers


CS Professional Syllabus Paper 5 Part II: Insolvency & Liquidation

  • Insolvency

  • Petition for Corporate Insolvency Resolution Process 

  • Role, Functions and Duties of IP/ IRP/ RP

  • Resolution Strategies

  • Convening and Conduct of Meetings of Committee of Creditors

  • Preparation & Approval of Resolution Plan

  • Individual/ Firm Insolvency 

  • Fresh Start Process 

  • Debt Recovery & SARFAESI

  • Cross Border Insolvency

  • Liquidation on or after failing of RP

  • Voluntary Liquidation

  • Winding-up by Tribunal under the Companies Act, 2013


CS Professional Syllabus Module 2

CS Professional Syllabus Paper 6: Resolution of Corporate Disputes, On-Compliances & Remedies

  • Shareholders’ Democracy & Rights

  • Corporate Disputes

  • Fraud under Companies Act and IPC

  • Misrepresentation & Malpractices

  • Regulatory Action

  • Defaults, Adjudication, prosecutions and penalties under the Companies Act, Securities Laws, FEMA, COFEPOSA, Money Laundering, Competition Act, Labour Laws & Tax Laws.

  • Fines, Penalties and Punishments under various laws.

  • Civil and Criminal Trial Procedure and Process.

  • Relief and Remedies


CS Professional Syllabus Module 3

CS Professional Syllabus Paper 7 Part-A: Corporate Funding 

  • Indian Equity- Public Funding

  • Indian Equity- Private funding

  • Indian equity- Non-Fund based

  • Debt Funding – Indian Fund Based

  • Debt Funding – Indian Non-fund Based

  • Foreign Funding - Instruments & Institutions

  • Other Borrowings Tools

  • Non-Convertible Instruments- Non-Convertible Redeemable Preference Shares (NCRPs) etc.

  • Securitization


CS Professional Syllabus Paper 7 Part B: Listing

  • Listing–Indian Stock Exchanges

  • International Listing

  • Various Procedural requirements for the issue of securities and Listing.

  • Preparing a Company for an IPO and Governance requirements thereafter, Appraising the Board and other functions in the organizations regarding the Post IPO/Listing Governance changes

  • Documentation & Compliances


CS Professional Syllabus Paper 8- Multidisciplinary Case Studies


CS Professional Syllabus Elective Papers:

  1. Elective Paper 9.1(Banking – Law & Practice)

  2. Elective Paper 9.2(Insurance – Law & Practice)

  3. Elective 9.3 (Intellectual Property Rights: Laws and Practices)

  4. Elective 9.4 (Forensic Audit)

  5. Elective Paper 9.5 (Direct Tax Laws & Practice)

  6. Elective Paper 9.6 (Labour Laws & Practice)

  7. Elective Paper 9.7 (Valuations & Business Modelling)

  8. Elective Paper 9.8 (Insolvency – Law and Practice

Careers in Company Secretary

Company secretaryship course opens a broad range of career options for candidates. A certified company secretary holds high-level positions as he/she acts as the main legal and compliance officer of his/her firm. Company secretaries can render their services in areas such as corporate governance, laws advisory, financial markets and management. They hold key managerial positions such as Chief Executive Officer, managing director, director or Chief Financial Officer. Apart from this, students that explore options as company secretaries in practise Legal, Secretarial and Corporate Governance, Corporate Restructuring, Financial Management, Project Planning, Capital Market and Investor Relations.

Job Profiles and Top Recruiters

A company secretary acts as a vital connection between a company and its top managerial staff including the board of directors, shareholders, government etc. They make sure that all legal procedures are followed by the Board members. He/she guides the Chairman and Directors about the legal issues of the company. The rundown of job profiles for a Company secretary in employment are mentioned in the table below: 


Job Profile

Job description

Company Registrar

They manage the regulation of companies, their shareholders, directors and administers government reporting of several matters including the annual filing of legal documents.

Legal Advisor

They assist the company in any legal disputes as well as make sure that the company complies with all bureaucratic and statutory directives, securities and corporate laws.

Chief Administrative Officer

They monitor the general administrative activities of the company and safeguard all legal and other confidential documents of the company.

Corporate Planner

They carefully manage and plan the expansion opportunities of the company along with taking care of mergers, joint ventures, collaborations and takeovers within the company or outside.

Principal Secretary

They are responsible for managing all aspects of corporate meetings like board meetings, annual general meetings, meeting with private and government delegations and important clients.

Corporate Policymaker

They plan short term and long-term corporate policies of a company. They also advise the company during a periodic review of current policies.

Member of Board of Directors

They are responsible for one of the members of the board of directors of a company to provide secretarial and expert advice.

Managing Director

They regulate and manage all the organisation’s business operations, employee activities and proceedings. They navigate the organization in the most beneficial way. The director should have incredible business sharpness and have confidence in the persistent development of the company.

Administrative Assistant

They complete operational requirements by scheduling and assigning administrative projects and expediting work results.

Administrative Secretary

They provide high-level clerical support to an executive, director, or department head-level employee while performing a variety of secretarial duties and skilled tasks that may include preparing reports, conducting research, and collecting data.

Investor Capital Market Relations

They ensure that the company is appropriately and strategically positioned with analysts, investors, and all stakeholders.


The Company Secretary Jobs profile for Company secretaries in practice are mentioned in the table below:

Secretarial auditor

GST Professional

Expert under corporate laws

Mediator and Conciliator

Registered Valuer

Certification Services

Insolvency Professional

Representation Services

NCLT Practitioner

IPR, International Trade

& WTO Services

Internal Auditor



Top Recruiters for Company Secretaries

  • Indian Railway Finance Corporation Limited

  • Jaypee Group

  • OIL India Limited

  • HCL Technologies Limited

  • Punjab National Bank

  • Karur Vysya Bank Limited

  • Omaxe Ltd

  • Birla Corporation Ltd

  • KPMG

  • ONGC

  • Deloitte

  • KPMG

  • PWC

  • Oil India Limited

  • Jaypee Group

  • Punjab National Bank Ltd

  • Bestech India Pvt Ltd

  • HCL Technologies Ltd

Average Salary

Company secretaries are placed at high-level authorities at Corporate firms. Based on their skills, certified company secretaries can get very good salaries. Qualified candidates can refer to the average salary structure for a Company secretaryship in the table below:

Job Profiles

Initial Salary per annum (in INR)

Mid-Level Salary per annum (in INR)

Senior Level Salary per annum (In INR)

Company Secretary

Rs. 3,00,000

Rs. 6,00,000

Rs. 12,00,000

Legal Advisor

Rs. 3,00,000

Rs 5,00,000

Rs. 10,00,000

Principal Secretary

Rs. 3,00,000

Rs. 6,00,000

Rs. 12,00,000

Company Registrar

Rs 4,00,000

Rs 6,00,000

Rs 12,00,000

Chief Administrative officer

Rs 8,00,000

Rs 12,00,000

Rs 18,00,000

Required Skillset for Company Secretary

Company Secretary renders different services in the corporate world. Some broader categories are mentioned below: 

A candidate should have a certain set of skills and knowledge in order to successfully work as a Company secretary. The attributes required are as mentioned below:

  1. Time Management Skills: A CS should have good time management skills to ensure timely compliance of company policies. A company secretary has to be vigilant all the time to avoid any penalties.

  2. Planning Skills: Be meticulous with planning and multitasking to ensure smooth functioning of all departments and make sure all laws and terms and conditions are being complied with.

  3. Communication Skill: To interact with the board of directors and take important decisions during board meetings regarding corporate government and effective company administration. It is necessary to have both oral and written communication skills for accurate delivery of professional goals and maintain hierarchy of the firm.

  4. Attention to Detail: Being detail oriented allows the company secretary to manage business effectively. They are involved with all important dealings of the company. Hence, candidates should be attentive to all the details so that they can provide valuable advice to the company.

  5. Financial and Analytical Skills: Should have a sound knowledge of finance to supervise financial statements, reports, share allotments as well as verifying all the tax assessments. It is vital to have good analytical skills to make quick and effective decisions regarding company administration. 

Course Curriculum for Company Secretary

Stages to become a Company Secretary

Stage 1

CSEET 

Stage 2

CS Executive Course (8 papers)

Stage 3

CS Professional Course (9 papers)

Stage 4

Pre-membership training

Stage 5

CS Membership 

Stage 6

Continuing Professional Development

Frequently Asked Questions (FAQs)

Question: Is there any age limit for pursuing a Company Secretary (CS) course?

Answer :

No, there is no age limit for pursuing the CS course.

Question: What is the role of a Company secretary in a company?

Answer :

A CS or company secretary is responsible for ensuring that the company complies with the statutory and legal requirements and the decisions of the board of directors are implemented properly. Overall, a company secretary ensures efficient administration of a firm.

Question: What will be the first step to become a CS?

Answer :

Candidates that have passed Class 12th examinations can apply for the CS executive entrance test to take admission in the ICSI course.

Question: Is Math a compulsory subject for a CS course?

Answer :

No, Math is not a compulsory subject for a student pursuing a CS course.

Question: Can I do a CS course along with my BCom?

Answer :

Yes, BCom students can apply directly for CS executive programmes.

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