Difference Between CA and CS: Eligibility, Roles, and Career Opportunities

Choosing between a career as a chartered accountant or a Company Secretary can be a tough decision for commerce students, especially when both offer rewarding futures in finance and corporate law. This blog on the difference between CA and CS is designed to help you understand the exact differences between the two paths, including what each profession demands, the exams involved, and what you can expect after qualifying. Whether you are planning your next academic move after 12th or preparing for professional courses, this guide will clear your doubts and give you a clear picture of what lies ahead. Keep reading to discover which career suits you best!

Who is a Chartered Accountant (CA)?

A Chartered Accountant (CA) is a qualified professional responsible for managing financial accounts, audits, taxation, budgeting, and financial planning for individuals, businesses, or organisations. CAs ensure that financial records are accurate and comply with laws and regulations. They often work with government agencies, private firms, multinational companies, or even independently as consultants.

In India, becoming a Chartered Accountant (CA) is a structured and well-recognised process regulated by the Institute of Chartered Accountants of India (ICAI). Students can start this journey after completing Class 12, regardless of their stream.

Who is a Company Secretary (CS)?

A Company Secretary (CS) is a certified professional who ensures that a company follows legal, regulatory, and procedural requirements. CS professionals act as a link between the board of directors, government authorities, and stakeholders. Their main responsibilities include handling corporate governance, conducting board meetings, filing annual returns, and ensuring that the company complies with laws related to company operations and secretarial standards.

Also Read: How to Become a Chartered Accountant?

Differences	CA	CS
Conducting Body	Institute of Chartered Accountants of India [ICAI] is the main conducting body	Institute of Chartered Accountants of India (ICAI)
Who should opt for it?	Candidates with a strong mathematical and logical reasoning background	Candidates with an inclination towards theory and legal
Stages	Foundation, Intermediate, and Final Course.Note: One can also follow the direct entry route	Foundation, Executive, and Professional ProgrammeNote: The number of levels can vary based on the
Course Duration	5 years	2-3 years
Entrance Exam	Chartered Accountancy Common Proficiency Test	Company Secretary Executive Entrance Test
Eligibility Criteria	Candidates who have qualified their 12th exams with a minimum aggregate of 50% marks can register for the CA Foundation 2021 exam.Candidates who have an aggregate of 55% marks in graduation or post-graduation degree in Commerce stream or its equivalent from any recognized university/open university are exempted from CA Foundation 2021.	For the Foundation Programme, (10+2 pass or equivalent from any stream)Executive Programme (Graduation from any field apart from fine arts)Professional Programme (Executive Programme)
Job Profiles	AuditorAccountantCredit AnalystForensic AuditFinancial AnalystResearch AnalystInvestment Advisor	Associate Company SecretaryLegal AdvisorCorporate PolicymakerPrincipal SecretaryCompany RegistrarCorporate PlannerChief Administrative Officer
Average Salary	Rs. 8-7 Lakhs	Rs. 6- 5 Lakhs
Employment Opportunities	Accounting, Taxation, Auditing, etc.	Public Relations, Corporate Governance, Corporate Law Advisor, International Trade & WTO, etc.
Official Website	https://www.icai.org/	https://www.icsi.edu/home/

How to Become a Chartered Accountant?

The beginning of both the fields starts from Commerce but eventually divert into two different paths. For those, who wish to pursue a career in CA, need to have strong mathematical knowledge to deal with massive accounting and budgeting.

Steps to follow in order to become a CA:

• Register with the Institute of Chartered Accountants of India.
• Qualify the Competency Professional Test(CPT) and pursue a degree course in Commerce or any relevant field.
• Qualify the Integrated Professional Competence(IPC)
• Pursue Articleship and gain work experience under professional CA for minimum of 3 years.
• Clear the final CA exam.

The CPT exam can be pursued right after class 12th. However, you need to complete graduation to appear for the IPC examination.

How to Become a Company Secretary?

For pursuing a career in CS, having strong critical thinking is important to in order to handle the company profile and involve in decision making.

Steps to follow in order to become a CS:

• Register with the Institute of Company Secretaries of India.
• Pursue the Foundation course of 8 months.
• Pursue the Executive Program of 1 year for additional qualifications.
• Pursue the Professional course of 1 year in order to gain specialization.

Explore: How to Become a Cost Accountant?

Course Duration: CA vs CS

One of the key differences between CA and CS lies in the duration of the courses. Both have three levels to complete, but the time taken varies. The CS course is relatively shorter and can typically be completed in 2 to 3 years, depending on when you start and clear each level. In contrast, the CA course takes about 5 years, including the mandatory articleship training. So, if you’re looking for a quicker entry into the corporate world, CS might be the better option.

Eligibility Criteria: CA vs CS

Both CA and CS are some of the most sought after professions in India and many candidates start applying for CA vs CS after finishing their 12th standard. Here is the detailed eligibility criteria you need to follow in order to qualify for the two programmes-

Chartered Accountant	Company Secretary
Candidates who have qualified for their 12th exams with a minimum aggregate of 50% marks can register for the CA Foundation.	Students who have qualified for their 12th exam from any stream can take up the ICSI Foundation Course (8-month long course) It is essential to qualify for the course within three years of admission.
Candidates who have an aggregate of 55% marks in graduation or post-graduation degree in Commerce stream or its equivalent from any recognised university/open university are exempted from CA Foundation	Candidates have to qualify for ICSI Intermediate and Final course, followed by short-term training and practical training.

Differences in Subjects

When comparing CA vs CS, one of the main differences lies in the subjects covered in each course. Although both belong to the business and finance domain, they focus on different skill sets. The CA course is more about accounting, auditing, taxation, and financial reporting. On the other hand, the CS course deals with company law, legal compliance, corporate governance, and secretarial practices. Each course prepares you for a unique role in the corporate world, depending on your interests and career goals.

CA	CS
Fundamentals of Accounting	Company Law
Auditing and Assurance	Tax Law
Financial Management and Cost Accounting	Economic Labour and Industrial Law
Direct Taxes	General and Commercial Laws
Management Accounting	Banking Laws
Financial Analysis	Insurance – Laws and Practices

Also Read: Career in Finance: Cracking the Code to Success

Job Opportunities for CA and CS Professionals

A Chartered Accountant (CA) unlocks a world of exciting opportunities in finance, taxation, auditing, and advisory services. From shaping a company’s financial future to guiding individuals on tax planning, the career paths available to a CA are both diverse and impactful. Here are some promising roles that a qualified CA can pursue:

1. Internal Auditor

Chartered Accountants often take on the role of Internal Auditors, where they help organisations strengthen their internal systems and manage risk effectively. They play a key role in ensuring that companies operate smoothly while meeting regulatory expectations.

2. Taxation Expert or Consultant

With deep knowledge of tax laws like GST and Income Tax, CAs offer valuable guidance to businesses and individuals. From planning taxes smartly to ensuring full compliance, they help reduce liabilities while staying on the right side of the law.

3. Financial Manager or Controller

As Financial Managers, CAs are at the heart of any organisation’s financial planning. They manage budgets, track performance, and provide critical insights that help companies grow sustainably and make informed decisions.

4. Financial Analyst or Business Analyst

In this role, CAs dive into data to identify trends, improve efficiency, and support business growth. Their financial expertise becomes a powerful tool for companies looking to make data-driven strategic decisions.

5. Investment Banker

CAs working in investment banking help clients raise capital, manage high-value transactions, and provide guidance on mergers, acquisitions, and IPOs. Their analytical skills and financial insights are highly valued in this fast-paced domain.

On the other hand, a Company Secretary (CS) plays a key role in maintaining the legal backbone of an organisation. From corporate governance to compliance, CS professionals ensure that companies run ethically, transparently, and within the bounds of the law. Here are some career paths that a CS can explore:

1. Key Managerial Personnel

A CS serving as Key Managerial Personnel holds a critical leadership role in a company. They manage essential board meetings, maintain statutory records, and offer expert advice to directors on governance and legal matters.

2. Legal Advisor

CS professionals working as Legal Advisors provide expert direction on corporate laws and contracts. They help organisations avoid risks, interpret legal frameworks, and ensure that every business decision aligns with legal standards.

3. Compliance Officer

This role is central to maintaining a company’s legal standing. CS professionals ensure adherence to all regulations set by bodies like SEBI, RBI, and the Ministry of Corporate Affairs, especially vital in sectors like banking and insurance.

5. Corporate Policymaker

As Corporate Policymakers, CS professionals take part in shaping the internal policies of an organisation. They help align business goals with legal expectations, making sure the company stays compliant while growing confidently.

Salary Comparison Between CA and CS

The salary comparison between CA and CS provides students with insights into how course structure, practical training, and job responsibilities influence earning potential. While Chartered Accountants typically earn higher salaries due to their extensive training and broader financial roles, Company Secretaries also receive attractive compensation, especially in corporate governance and compliance sectors.

Tabulated below are the different career stages along with the average annual salary for both CA and CS professionals.

Stages of Career	CA (Chartered Accountant) – Average Annual Salary	CS (Company Secretary) – Average Annual Salary
Fresher (0–1 year)	INR 6 LPA	INR 3.5 LPA
Early Career (2–4 years)	INR 12 LPA	INR 6 LPA
Mid-Level (5–8 years)	INR 20 LPA	INR 10 LPA
Senior-Level (9+ years)	INR 40 LPA	INR 18 LPA
Top Roles	INR 1 Cr	INR 20 LPA

Top Firms for CA and CS in India

Here are the top forms for CA and CS in India

CA	CS
Deloitte PriceWaterhouseCoopers KPMG Ernst and Young Grant Thornton International ICICI Bank BDO International SS Kothari Mehta and Co Luthra and Luthra	Aditya Birla Group TATA Steel Robert Bosch India Bharat Forge TATA Consultancy Services IBS Software IDFC Mutual Fund Somaiya Group Ernst and Young

Also Read: List of Professional Courses after Graduation

Which is More Difficult: CA or CS? 

The difference between CA and CS mainly lies in the course depth and training. If you are wondering which is more difficult, CA or CS, CA is generally considered tougher because of its challenging exams, wide syllabus, and long training period.

Point of Difference	CA (Chartered Accountant)	CS (Company Secretary)
Trend of Pass Rates	CA exams have low pass rates, usually between 10–20%, especially in the Intermediate and Final levels.	CS exams have comparatively higher pass rates, usually ranging from 15–35% across different modules.
Course Syllabus and Subject Focus	The CA syllabus is vast, covering accounting, taxation, auditing, law, and financial management, requiring strong numerical and analytical skills.	The CS syllabus focuses on corporate law, compliance, governance, and legal drafting, with more emphasis on theoretical and interpretative skills.
Practical Training Duration and Intensity	CA students must complete a 3-year articleship under a practising CA, which is time-intensive and academically demanding.	CS students undergo 21 months of training, which is comparatively less demanding and allows more study flexibility.
Examination Pattern and Evaluation Criteria	CA exams are tough, involve complex numerical problems, and are evaluated strictly on conceptual and practical understanding.	CS exams are more theory-based, focusing on legal case studies and the application of corporate law and procedures.
Industry Demand and Career Opportunities	CAs are in demand across all industries, with broader roles in finance, auditing, and taxation, and generally earn higher starting salaries.	CS professionals are valued for their legal expertise and play key roles in corporate governance, especially in large firms and listed companies.

Thousands of commerce students across India aim to build successful careers in finance, taxation, and corporate law, and both CA and CS offer them a clear and promising path to do so. By exploring the difference between CA and CS, students can make informed choices about their academic and professional journey. Whether your interest lies in financial reporting or corporate governance, understanding these career paths will help you unlock your true potential in the business world.

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