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Written by Mumtaj Khan
Feb 04, 2026

Company Secretary-From Commerce to Company Secretary

The Company Secretary is also known as the CS.. The name can be a bit misleading. The Company Secretary does a lot more than secretarial work for the people in charge.

The Company Secretary has a big role in the company. They do different things. They are like a bridge between the Company and the people who make decisions the people who own parts of the company and the government. The Company Secretary also makes sure the company is following all the rules. They help plan what the company will do. They come up with strategies to make the company successful. The Company Secretary handles a lot of issues, for the company.

The Company Secretary does a lot of things for the company he works for. He takes care of the finance and the accounts. He also looks after the personnel matters. The Company Secretary has to deal with tasks as well. The Company Secretary is also in charge of things like sales tax and state sales tax. He has to know about excise laws and labor laws. The Company Secretary needs to understand law too. This is why the Company Secretary is an important person, in the company. The Company Secretary plays a role in the management of the company.

Company Secretary Eligibility

Educational Qualification

To be eligible for the Foundation course for Company Secretary you need to have passed 10+2 or an exam that is equivalent. If you are still taking your 10+2 examination you can still apply for the Foundation course, for Company Secretary. You will need to show proof that you passed the 10+2 examination within six months. You can apply for the Intermediate course if you have completed the Foundation Course and you are least 17 years old. The Intermediate course is also open to people who have a degree, like graduates or post-graduates long as they did not study fine arts.

People who have passed the exam of ICWAI or ICAI or any other accountancy Institution in India or abroad that the Council of the Institute recognizes can also enroll in the Intermediate course. These people do not have to take the Foundation Course to get into the Intermediate course. The Intermediate course is an option for people who want to learn more about accounting and have already met some of the requirements like completing the Foundation Course or having a certain degree. You can enroll in the Intermediate course without taking the Foundation Course if you have a degree, from a recognized Institution or if you have passed the exam of ICWAI or ICAI or any other accountancy Institution that the Council of the Institute recognizes. When you finish the course a registered candidate can then go on to apply for the Final course. The Final course is the step, for a registered candidate after they have completed the intermediate course.

Age Limits

The age of the candidate does not matter when it comes to applying. The Senior Secondary Examination marks and the subjects you studied also do not matter.. You have to be at least 17 years old to apply for the Intermediate course. The Intermediate course is, for people who're 17 years of age or more.

A student who has signed up for a course needs to take the Intermediate exam and the Final exam before the time they have to complete the course is over. The student has to do this while they are still registered. The Intermediate exam and the Final exam are very important, for a registered student.

Company Secretary Required Skills

  • To become a Company Secretary one has to be really dedicated and hardworking.
  • The job of a Company Secretary is really tough because it requires a lot of knowledge about laws related to taxes and accounting and auditing and financial analysis and so on. A Company Secretary has to know a lot about these things to do their job properly. The Company Secretary needs to understand laws, about taxes and also about accounting and auditing and financial analysis.
  • For this one should have the capacity to work hard with commitment and honesty.
  • This job is really tough. It needs someone who can work very hard. The person has to be able to think and come up with good ideas. They also have to be flexible and get used to working at times even when it is really hard to do so. The job requires work and the person has to be able to think on their feet and be adaptable, to the time schedules of the job.
  • To do his job well he needs to know some things and have the right training. He can get this by taking the course that the ICSI has made. The course, from ICSI will help him get the knowledge and training he needs to do his job efficiently and effectively.

How to become a Company Secretary?

To become a Company Secretary one has to follow the steps given below:

CS - Company Secretary Courses

Step 1 : Foundation Course

Students who have registered with the Institute of Company Secretaries of India are required to pass the Foundation Examination of the Institute of Company Secretaries of India within three years from the date they got admitted to the Institute of Company Secretaries of India.

To be able to take this course you have to meet requirements. Eligibility for this course is really important. So what are the eligibility requirements for this course? Eligibility, for this course is as follows:

  • People who have completed their secondary education, which is 10 plus 2 are eligible to apply for the foundation course. The foundation course is, for students who have finished secondary which is 10 plus 2. So if you have passed secondary which is 10 plus 2 you can apply for the foundation course.
  • The registration for the foundation course is always open. You can register for the foundation course at any time during the year.
  • The exams for the foundation course usually take place in December and June.
  • To take the exams for the foundation course you need to register for the exams for the foundation course least nine months before the exams, for the foundation course are held.
  • The minimum duration of the course is eight months.

How and Where to Register for Professional Education Course:

Students who are doing the Foundation course can send in their applications. They need to use the form that we told them to use. They also need to pay the fee that we asked for. They should pay this fee by Demand Draft. The Demand Draft should be made out to The Secretary, Institute of Company Secretary of India.

The subjects of study for the Foundation Course are:

  • English and Business Communication (FCEBC)
  • Basic Economics and Business Environment (FCBE-BE)
  • Financial Accounting (FCFA)
  • Elements of Business Laws and Management
  • Information Systems and Quantitative Techniques (FCISQT)

Step 2 : Intermediate Course

  • The minimum duration of this course is ten months.
  • To be able to take this course there are some things you need to know. The eligibility and conditions, for this course are as follows:
  • The people who have completed the foundation course and are 17 years or older can sign up for the course. They need to have finished the foundation course. The intermediate course is, for people who're 17 years or older and have done the foundation course.
  • People who have finished college like graduates and post-graduates except for those who studied arts can join the intermediate course right away. This also applies to those who have passed the exam of ICWAI or ICAI or any other accountancy institution, in India or another country that the Council of the Institute says is okay. They do not have to take the foundation course.

Note: If you took the exams that were mentioned earlier you can also get what is called a Provisional Registration for the course. This means that people who have taken these exams can get a Provisional Registration for the course.

Course of Study

Group I

  • General and Commercial Laws (IGCL)
  • Company Accounts and Cost & Management Accounting (ICA&CMA)
  • Tax Laws (ITL)
  • Management Information Systems and Corporate Communication (IMIS&CC)

Group II

  • Company Law (ICL)
  • Company Secretarial Practice (ICSP)
  • Economic, Labour, and Industrial Laws (IELIL)
  • Securities Laws and Regulation of Financial Markets (ISLRFM)

To take the Intermediate course a candidate has to pass subjects. These subjects are listed in Groups I and II. The candidate must get a number of marks in each subject and overall. This means the candidate has to do in individual subjects and also get a good total score, in the Intermediate course subjects.

It is worth noting that a candidate may be able to get an exemption for some of the papers mentioned above. This exemption is based on the candidates qualification. The candidate can get an exemption, for some of the papers if they have the qualification.

Exemption 1: Company Accounts and Cost and Management Accounting (ICA&CMA)

Requirement: Master of Corporate Secretary ship/M.Com./M.B.A (with Accountancy as one of the subjects at B.A (C.S) /B.Com. level with full paper in Cost Accounting/ Management Accounting/Financial Management at Master of Corporate Secretaryship /M.Com./M.B.A. level and must have secured fifty percent marks in the subject of a recognized university.

Exemption 2: General and Commercial Laws (IGCL)

Requirement: A degree in Law or a Master of Corporate Secretaryship.

Exemption 3: Tax Laws (ITL)

The Master of Corporate Secretaryship people do not have to take this subject. This means that if you are doing a Master of Corporate Secretaryship you are exempt from this subject. So Master of Corporate Secretaryship students are free, from this subject.

The special exemption under a reciprocal arrangement existing between the two Institutes

Exemptions in papers of intermediate exams:

  • Company Accounts and Cost & Management Accounting (ICA&CMA)
  • Tax Laws (ITL)
  • Exemptions in papers of Final level:
  • Financial, Treasury, and Forex Management
  • Direct and Indirect Taxation - Law and Practice

I need to have passed the examination of the Institute of Cost Accountants of India which is also known as the ICWAI. The ICWAI final examination is a deal and I am required to have passed it. Passing the ICWAI examination is the main requirement.

Step 3 : Final Course

If you do well at the intermediate level you can take the Final exam. You have to wait for least nine months after you pass the intermediate level.

The exams happen two times a year. They are, in June and December.

Important: The last date for enrolment applications for the final examination is 25th March (with late fee of Rs. 100, 9th April) for June examination and 25th September (with a late fee of Rs. 100, 10th October) for the December examination.

Course of Study

Group I

  • Advanced Company Law and Practice (FACLP)
  • Secretarial Practice relating to Economic Laws and Drafting and Conveyancing (FSPELDC)
  • Secretarial Management and Systems Audit (FSMSA)

Group II

  • Financial, Treasury, and Forex Management (FFTFM)
  • Corporate Restructuring-Law and Practice (FCRLP)
  • Banking and Insurance-Law and Practice (FBILP)

Group III

  • WTO-International Trade, Joint Ventures, and Foreign Collaborations (FWTO)
  • Direct and Indirect Taxation-Law and Practice (FDITLP)
  • Human Resource Management and Industrial Relations (FHRMIR)

Company Secretary Training

To be a candidate in the Final examination you have to do practical training. This training will give you an experience of how the corporate sector works. You will see the sector in action and learn from it. The Final examination is important and practical training is a must, for the corporate sector.

Training at this level is really helpful because it creates a group of Company Secretaries. These Company Secretaries have an understanding of the basics and they also have experience of actually doing the job. This means they can work well with trade and industry and do a job of helping them. The Company Secretaries get to know what to do and how to do it so they can serve trade and industry in an efficient way. This is very important, for the Company Secretaries.

Some people who want to be candidates do not have the kind of experience. These candidates need to do on-the-job training. This training is for fifteen months. They do this training in companies that are recognized or under a Company Secretary in Practice. The Company Secretary in Practice has to be approved for this purpose. The candidates do the training to get the experience they need. The training is very important, for the candidates who do not have the experience.

Company Secretary Job Description

The job of a Company Secretary is different in every company. It really depends on how big the company's what kind of work they do. A Company Secretary is an important person in the company. They have to take care of things like money, accounts, legal matters and staff issues. The Company Secretary has to do all these things whether the company's big or small. They are like one of the officers of the Company Secretary and they have to make sure everything runs smoothly. The Company Secretary is responsible for things, like finance and legal administration. The Company Secretary also has to deal with the personnel division. The Company Secretary is the person who takes care of the aspects of incorporation, formation, promotion, amalgamation, reorganization or winding up of a Company Secretary company. When a Company Secretary company decides to go public the Company Secretary is in charge of managing the issue. The Company Secretary also deals with all the things that have to do with investments and loans between companies.

The Company Secretary is responsible, for all the tasks that have to do with meetings of the Board of Directors of a Company Secretary company. This person does a lot of work for the organization. They also have to deal with state sales tax, excise laws, labor laws and corporate laws. The Company Secretary of a company can sign the returns of the company. They have to handle all these things and make sure everything is okay, with the state sales tax, excise laws, labor laws and corporate laws.

Company Secretary Career Prospects

  • When you finish the company secretary course you really hope to get results. You want to do and get some money and respect from people. The company secretary course is very interesting. It takes up a lot of your thoughts. After taking the company secretary course you expect to get financial results and also be respected by people.
  • The companies that have been growing for a time about ten years now need help from someone who really understands all the laws that affect the companies. This kind of help is something that Company Secretaries can provide because they have an understanding of all the relevant laws. Company Secretaries are the people who can give this kind of advice to the growing companies.
  • Thus the employment opportunities in this field are ample in both private and public sectors.
  • As a part of the management team in a company a Company secretary gets a lot of respect. They also get paid well for the good work they do for the company. The Company secretary does an important job and people trust them to do it right. This is why the Company secretary is paid well by the company. The Company secretary is a person, in the company.
  • A Company Secretary has a lot of experience. Is very good at serving the corporate sector. This means a Company Secretary can become very important in a company. They can even become the Chairman, Director or Managing Director of the company. A Company Secretary can really reach the level of management, in a company.

Company Secretary Salary

A company secretary's salary largely depends upon the abilities of the person himself and the company he is working with. On an average, a newly appointed company secretary can get nearly Rs. 5,00,000 to Rs. 6,00,000 per year. Those with abilities and some experience can get more than double this initial amount.

Frequently Asked Questions

Anyone interested in corporate law, governance, compliance, and company management can become a Company Secretary.
After Class 12 (any stream) via CSEET or direct entry after graduation.
CSEET → CS Executive → CS Professional.
The Institute of Company Secretaries of India (ICSI).
Corporate law knowledge, communication, drafting skills, compliance management, and analytical thinking.

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