AUBSP»ICSI»Chartered Accountants»Company Secretary»Chartered Accountant (CA) Vs Company Secretary (CS) in 2018

Chartered Accountant (CA) Vs Company Secretary (CS) in 2018

Difference between Chartered Accountant (CA) and Company Secretary (CS) Course in respect of difficulty, pass percentage, opportunity, salary and syllabus.

If you are confused about these two terms viz. CA and CS then, you are reading the right article which explain you in details about CA vs CS in 2018-2019. CA verses CS – Which One’s the Best? What is difference between CA Course and CS Course? CA vs CS Salary. CA or CS which is tough? CA or CS which is better? 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.

Comparison between CA 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 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 2.85 lakh members. On the education front, the ICAI began with mere 259 students and today more than 8.20 lakh active students are a part of ICAI.

Members of ICSI:

The Institute of Company Secretaries of India (ICSI) has on its rolls more than 55,000 members including 9,000 members holding certificate of the practice. The number of current students is over 4,70,000.

The Institute beheld the inauguration of its Golden Jubilee Year by the gracious hands of Hon’ble Prime Minister, Shri Narendra Modi along with the presence of other dignitaries on October 4, 2017 at Vigyan Bhavan, New Delhi.

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) in a company. Every listed company and every other public company having a paid-up share capital of ₹10 crores or more shall have whole-time key managerial personnel. Whereas, a company not having KMP but has a paid-up share capital of ₹5 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 of ICAI Exams:

Following are the passing percentage of ICAI examinations held twice in a year i.e. May/Nov 2018.

  • CA Foundation May 2018: 19.24%
  • CA Intermediate May 2018: 17.98% Click here fore more details – Toppers and pass percentage.
  • CA Final May 2018: 9.83% Check last 5 years pass percentage.

Passing Percentage of ICSI Exams:

Chartered Accountancy Course Vs Company Secretaries Course

Tabular presentation of main differences between CA course and CS course.

Chartered Accountancy Course
Company Secretary Course
Official Website
Approx. 4 Years
Approx. 4 Years
Levels/ Stages
CS Foundation Programme
CS Executive Programme
CS Professional Programme
Class 10+2 for Foundation
Direct Entry to Intermediate
Class 10+2 for Foundation
Direct Entry to Executive
Course Fees
Foundation Registration fee (₹9,000)
Intermediate Registration fee (₹15,000)
Final Registration fee (₹22,000)
Other Fees:
Students’ Activities Fee (₹2,000)
Articled Training Registration Fee (₹1,000)
Foundation Programme Registration fee (₹4,500)
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
Professional Programme Registration fee (₹12,000)
CA Foundation Course:
Paper-1: Principles and Practice of Accounting
Paper-2: Business Laws and Business Correspondence and Reporting
Paper-3: Business Mathematics and Logical Reasoning & Statistics
Paper-4: Business Economics and Business and Commercial Knowledge
CA Intermediate Course:
Paper-1: Accounting
Paper-2: Corporate and Other Laws
Paper-3: Cost and Management Accounting
Paper-4: Taxation
Paper-5: Advanced Accounting
Paper-6: Auditing and Assurance
Paper-7: Enterprise Information Systems & Strategic Management
Paper-8: Financial Management & Economics for Finance
CA Final Course:
Paper-1: Financial Reporting
Paper-2: Strategic Financial Management
Paper-3: Advanced Auditing and Professional Ethics
Paper-4: Corporate and Economic Laws
Paper-5: Strategic Cost Management and Performance Evaluation
Paper-6A: Risk Management
Paper-6B: Financial Services and Capital Markets
Paper-6C: International Taxation
Paper-6D: Economic Laws
Paper-7: Direct Tax Laws and International Taxation
Paper-8: Indirect Tax Laws
CS Foundation Course:
1. Business Environment & Entrepreneurship
2. Business Management, Ethics and Communication
3. Business Economics
4. Fundamentals of Accounting and Auditing
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
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.
May and November
June and December
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
Pass Percentage
(Last Term)
CA Foundation: 30%
CA Intermediate: 25%
CA Final: 8%
CS Foundation: 40%
CS Executive: 7%
CS Final: 4%
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
ICAI Campus Placement Programmes
ICSI Placement Services
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
Chartered Accountant
Company Secretary
Name Prefix
A member of ICAI may prefix CA to his name.
A member of ICSI may prefix CS to his name.

If you want more details or have any query related to the course, please feel free to ask the same through comment below.

If you don't want to miss our daily Notes and Updates then you may Subscribe to AUBSP via Email | Facebook | Twitter | and Google Plus

Leave a Reply

4 Comment threads
1 Thread replies
Most reacted comment
Hottest comment thread
5 Comment authors
shivaAjay SethiSukhwinder SinghNikhil GuptaMarcus Recent comment authors
newest oldest most voted
Notify of
Ajay Sethi
Ajay Sethi

Could you please share the latest(2017) passing percentage of CS and CA?

Sukhwinder Singh

Nice article, Keep Sharing.

Nikhil Gupta
Nikhil Gupta

I want to know the main difference between CA and CS. Which one is better??


ca and cs here both are equal but ca earns double than that cs earns


Which course has more demand in future ca or cs