CA vs CS Course in 2025: Here you will find the main difference between Chartered Accountancy (CA) and Company Secretary (CS) course. If you are confused about these two terms, you should read these information which helps you to choose right career course.
I am receiving lots of questions related to these course. Which course is best career option between CA and CS? Salary of CA vs CS. CA or CS which is tough? CA or CS which is better? May I do CA and CS together. CA vs CS syllabus, pass percentage etc.
A layman shall not be able to know the exact difference between CA Course and CS Course before depth knowledge about these courses. Many students get confused while making a final decision for choosing one of these two courses as a professional career.
If you’re torn between pursuing Chartered Accountancy (CA) and Company Secretary (CS) as a career, you’re not alone. Many students struggle to choose between these two prestigious professions. In this article, we will explore the main differences between the CA and CS courses, including career opportunities, salary prospects, difficulty levels, and more. Let’s dive in to help you make an informed decision.
Comparison between CA Course and CS Course
Introduction of CA Course:
CA stands for Chartered Accountant. To become Chartered Accountant, you have to join Chartered Accountancy Course offered by CA Institute. The Institute of Chartered Accountants of India (ICAI) is a statutory body established by the Chartered Accountants Act, 1949 (Act No. XXXVIII of 1949). ICAI is the only recognised professional body to develop and regulate the profession of Chartered Accountancy in India.
Introduction of CS Course:
CS stands for Company Secretary. To become Company Secretary, you have to join Company Secretaries Course offered by the CS Institute. The Institute of Company Secretaries of India (ICSI) is constituted under the Company Secretaries Act, 1980 (Act No. 56 of 1980). ICSI is the only recognized professional body in India to develop and regulate the profession of Company Secretaries in India.
Members of ICAI:
Since 1949, the profession has grown leaps and bounds in terms of membership and student base. Starting with a handful of about 1700 members, today, the strength of Chartered Accountant fraternity has grown to over 3,90,193 members (Members Statistics JAN 2025). On the education front, the ICAI began with mere 259 students and today more than 10,00,088 (Students Statistics JAN 2025) active students are a part of ICAI.
Members of ICSI:
The Institute of Company Secretaries of India (ICSI) has on its rolls more than 76,000 members including 11,500 members holding certificate of the practice. The number of current students is over 2.5 lakh for regular programme and 10407 for CSEET.
Scope of CA vs CS Course
Opportunity for Chartered Accountants:
If you become a Chartered Accountant, you may either work as an employee in a company or start your own professional services by opening/joining a CA Firm. A Chartered Accountant in practice may be appointed as an internal or statutory auditor in a company. The CA Institute has also tie ups with various foreign professional bodies, aspirants can also find employment outside India.
Opportunity for Company Secretaries:
A CS Final qualified candidate may be appointed to work as a Key Managerial Personnel (KMP) i.e. MD or CEO, CFO and CS in a company. Every listed company (Public or Private) must have Company Secretary. Every unlisted public company having a paid-up share capital of ₹10 crores or more shall have whole-time key managerial personnel. Whereas, a unlisted private company not having KMP but has a paid-up share capital of ₹10 crores or more shall have a whole-time company secretary. You may read section 205 of the Companies Act, 2013 to know the function of company secretary.
A company secretary, as similar to Chartered Accountant, can start his/her own practice. A Company Secretary in practice may start consultancy services for companies, banks and financial institutions etc.
Passing Percentage for CA vs CS Course
Passing Percentage of ICAI Exams:
Following are the average passing percentage of ICAI examinations held twice (May and Nov) in a year.
- CA Foundation passing percentage: 30-40%
- CA Intermediate passing percentage: 15-25%
- CA Final passing percentage: 10-15%.
Passing Percentage of ICSI Exams:
Following are the average passing percentage of ICSI examinations held twice (June and Dec) in a year.
- CS Foundation passing percentage: 40-60%
- CS Executive passing percentage: 10-15%
- CS Professional passing percentage: 15-20%
Chartered Accountancy Course Vs Company Secretaries Course
Tabular presentation of main differences between CA course and CS course.
| SL No. | Particulars | Chartered Accountancy Course | Company Secretary Course |
|---|---|---|---|
| 1. | Official Website | www.icai.org | www.icsi.edu |
| 2. | Duration | Approx. 4 Years | Approx. 4 Years |
| 3. | Levels/ Stages | Foundation Course Intermediate Course Final Course | CSEET Executive Course Professional Course |
| 4. | Eligibility | Class 10 passed for Foundation. Direct Entry to Intermediate | Class 10+2 passed for CSEET. Direct Entry to Executive |
| 5. | Course Fees | A) Foundation Registration fee (₹9,000) B) Intermediate Registration fee (₹15,000) C) Final Registration fee (₹22,000) D) Other Fees: Students’ Activities Fee (₹2,000) Articled Training Registration Fee (₹1,000) | A) CSEET Registration fee (₹1,000) B) Executive Programme Registration fee: ₹8,500 for Foundation Pass Students ₹9,000 for Commerce Graduates ₹10,000 for Non-Commerce Graduates ₹12,500 for ICAI-Foundation/ ICAI(Cost) Foundation Pass Students C) Professional Programme Registration fee (₹12,000) |
| 6. | Subjects/ Syllabus | CA Foundation Course: 1. Principles and Practice of Accounting 2. Business Laws and Business Correspondence and Reporting 3. Business Mathematics and Logical Reasoning & Statistics 4. Business Economics and Business and Commercial Knowledge CA Intermediate Course: 1. Accounting 2. Corporate and Other Laws 3. Cost and Management Accounting 4. Taxation 5. Advanced Accounting 6. Auditing and Assurance 7. Enterprise Information Systems & Strategic Management 8. Financial Management & Economics for Finance CA Final Course: 1. Financial Reporting 2. Strategic Financial Management 3. Advanced Auditing and Professional Ethics 4. Corporate and Economic Laws 5. Strategic Cost Management and Performance Evaluation 6. Elective Papers Paper-6A: Risk Management Paper-6B: Financial Services and Capital Markets Paper-6C: International Taxation Paper-6D: Economic Laws 7. Direct Tax Laws and International Taxation 8. Indirect Tax Laws | CS Executive Entrance Test (CSEET): Paper-1: Business Communication Paper-2: Legal Aptitude and Logical Reasoning Paper-3: Economic and Business Environment Paper-4: Current Affairs and Viva Voce CS Executive Course: 1. Company Law 2. Cost and Management Accounting 3. Economic and Commercial Laws 4. Tax Laws and Practice 5. Company Accounts and Auditing Practices 6. Capital Markets and Securities Laws 7. Industrial, Labour and General Laws CS Professional Course: 1. Advanced Company Law and Practice 2. Secretarial Audit, Compliance Management and Due Diligence 3. Corporate Restructuring, Valuation and Insolvency 4. Information Technology and Systems Audit 5. Financial, Treasury and Forex Management 6. Ethics, Governance and Sustainability 7. Advanced Tax Laws and Practice 8. Drafting, Appearances and Pleadings 9. Electives 1 out of below 5 subjects 9.1. Banking Law and Practice 9.2. Capital, Commodity and Money Market 9.3. Insurance Law and Practice 9.4. Intellectual Property Rights – Law and Practice 9.5. International Business-Laws and Practice |
| 7. | Training | Compulsory 3 Years Articleship under CA in Practice. | Mandatory only for obtaining COP. Articleship shall be completed under a practicing CS. 1 Year articleship for CS Final qualified candidates. 2 Years articleship if done after clearing CS Executive. |
| 8. | Examinations | May and November | June and December |
| 9. | Examination Fee | ₹1000 for CA Foundation Exam ₹2700 for both Group of CA Intermediate Exam ₹3,300 for both Group of CA Final Exam | ₹1,200 for Foundation Programme ₹2,400 for both Modules of Executive Programme ₹3,600 for all three Modules of Professional Programme |
| 10. | Pass Percentage | CA Foundation: 30-40% CA Intermediate: 15-25% CA Final: 10-15% | CS Foundation: 40-60% CS Executive: 10-15% CS Final: 15-20% |
| 11. | Post Qualification Courses | Information Systems Audit (ISA) Diploma in Insurance and Risk Management (DIRM) Management Accountancy Course (MAC) Corporate Management Course (CMC) Tax Management Course (TMC) International Trade Laws & World Trade Organisation (ITL & WTO) Post Qualification Diploma in International Taxation Certificate Course on GST | Certificate Course in Compliance, Governance & Risk Management in Insurance |
| 12. | Placements | ICAI Campus Placement Programmes | ICSI Placement Services |
| 13. | Role | Statutory Auditor An Expert in Accountancy, Auditing and Taxation. Risk assessment and Performance measurement. Formation, financial structure and liquidation of limited companies. Share Valuation Work, Arbitrator, Undertaking investigations, Directorship, Executors and Trustees. Management Consultancy Services | A Key Managerial Personnel (KMP) An expert in Corporate Laws, Securities Laws, Capital Market and Corporate Governance Advisor to the board of Directors on best practices in Corporate Governance Secretarial Auditor and managing all regulatory compliances of the company. Corporate planner and strategic manager |
| 14. | Designation | Chartered Accountant | Company Secretary |
| 15. | Name Prefix | A member of ICAI may prefix CA to his name. | A member of ICSI may prefix CS to his name. |
Both CA and CS are prestigious careers with excellent prospects. The choice depends on your interests and strengths. If you’re analytically inclined with a passion for finance, CA is ideal. If you enjoy corporate laws and governance, CS is the way to go.
