Dear Ananya, ICSI has announced New Syllabus for Company Secretary course at different levels. You can check that here: https://www.icsi.edu/student/introduciton-of-new-syllabus-of-cs-course/. If you go through the syllabus, it talks about Accounting. But B.Com Honours doesnt have Accounts as a subject. In such frame, it makes sense to select B.Com. You will find it relevant while pursuing CS in the long run.