Difference Between CA and CS: Course, Career, and Salary Guide

Chartered Accountancy (CA) and Company Secretary (CS) are two prestigious professional courses in the Commerce stream, highly sought after by students after Class 12. Understanding the difference between CA and CS is crucial for making an informed career choice, as both courses, while popular, cater to distinct professional domains.

This blog explores the difference between CA and CS, covering course structure, eligibility, career scope, and more to help you make an informed decision. Without further ado, let’s get started!

What is the Difference Between CA and CS?

Chartered Accountancy emphasizes accounting, taxation, and financial management, while a Company Secretary focuses on corporate governance, legal compliance, and company law. Apart from this, both these exams are also named among the toughest exams in India.

Regarded as frequently opted courses after 12 Commerce, both these certifications vary greatly in terms of their course structure, duration, levels of study, job opportunities, etc. To provide clarity, let’s break down the primary difference between CA and CS across various parameters.

Parameter	Chartered Accountancy (CA)	Company Secretary (CS)
Description	The CA Course aims to equip students with the intricate knowledge of Accounting and Finance	CS provides students with an expert understanding of Corporate Governance and Company Law
Conducting Body	Institute of Chartered Accountants of India (ICAI)	Institute of Company Secretaries in India
Duration	5 Years	2-3 Years
Qualifying Levels	CA Foundation Integrated Professional Competence CA Final	Foundation Course Executive Program Professional Course
Subjects of Study	It course focuses on subjects like Taxation, Finance, Banking, Accounting, etc. These subjects include direct taxes, fundamentals, and basics of accounting, auditing, and assurance, CAFM (cost accounting and financial management), MAFA (management accounting and financial analysis), etc.	It course offers subjects that help aspirants become an expert in company law. These subjects in detail are Tax Laws, Company Law, General and Commercial Laws, Economic Labor and Industrial Laws, Banking and Insurance, Basic Economics, and Business Environment, etc.
Levels	A CA course can be cleared in 4 levels: CPT exam IPCE Articleship CA Final exam	A CS course can be cleared under 3 levels: Foundation course Executive program Professional program
Foundation Exam	Mandatory for all	Mandatory only in the case of an undergraduate. Commerce graduates can directly appear for the executive program.
Articleship	Minimum for 3 Years	15 Months of Training
Duties	A CA is required to advise the company on matters concerned with finance and taxation	A CS is required to act as the compliance officer for the company
Exams	CA exams are conducted every year in the months of May and November	CS exams are conducted every year in the months of June and December
Key Responsibilities	Financial advisory, taxation, auditing	Legal compliance, corporate governance, and board advisory

Also Read: How to Become a Chartered Accountant?

Career Pathways for CA and CS

One of the prominent differences between CA and CS courses is the career pathways. Being prominent courses in the field of Commerce, it is essential for the aspirants to possess a strong knowledge of core subjects under this stream. The journey of attaining esteemed qualifications differs greatly. Let us understand in simple steps the processes of becoming a CA as well as a CS.

Steps to Become a Chartered Accountant(CA)

Becoming a CA involves a structured process. You will be required to complete the following steps to become a CA:

• In the first stage, an applicant will have to get himself or herself enrolled with the ICAI.
• In the next step, an applicant will have to clear the CPT or the common proficiency test and will also need to pursue a full-time B.COM course (Bachelor Course) (Bachelor Course).
• The next phase is for an applicant to pass the IPC (Integrated Professional Competence) Examination.
• In the fourth phase, an aspirant must complete a three-year articleship with a CPA company.
• The last stage is for a candidate to qualify for the CA Final test.

Steps to Become a Company Secretary(CS)

The CS journey is slightly shorter. If you aspire to earn the qualification of a Company Secretary, you will have to complete the following steps:

• The initial step for an application will be to register with the ICSI.
• The next stage is for a candidate to pass the foundation test. If a candidate is a commerce graduate, he or she may not need to take the foundation test; instead, they may apply straight to the executive programme.
• The next stage is for an aspirant to pass the executive programme.
• The final stage is for an applicant to pass the professional programme.

Thus, while both CA and CS require aspirants to qualify for certain levels, these course levels differ immensely in terms of the process, duration, and structure.

Eligibility Criteria for CA and CS

For both CA and CS, many candidates begin applying after completing their 12th standard. While there are several differences between the CA and CS programs, it’s crucial to understand their eligibility requirements before applying. Below are the detailed eligibility criteria you need to meet in order to qualify for these two programs:

Chartered Accountant

• Candidates who have qualified for their 12th exams with a minimum aggregate of 50% marks can register for the CA Foundation
• Candidates who have an aggregate of 55% marks in graduation or post-graduation degree in the Commerce stream or its equivalent from any recognized university/open university are exempted from the CA Foundation.

Company Secretary

• Students who have qualified for their 12th exam from any stream can take up the ICSI Foundation Course (an 8-month-long course). It is essential to qualify for the course within three years of admission.
• Candidates have to qualify for the ICSI Intermediate and Final courses, followed by short-term training and practical training.

Difference Between the Coursework of CA and CS

The differences between CA and CS primarily lie in their curriculum, course structure, and professional responsibilities.

• Company Secretary (CS): The duties of a Company Secretary focus on equipping professionals to manage a company’s tax records and ensure compliance with legal and statutory regulations. It emphasizes expertise in legal and financial departments, covering subjects like:
  • Company Law
  • Economic, Labour, and Industrial Law
  • General and Commercial Laws
  • Banking Laws
  • Insurance Laws and Practices

• Chartered Accountancy (CA): In contrast, the CA course centres on managing accounts, analysing business risks, and providing financial advice to enhance company performance. It includes in-depth training in:
  • Fundamentals of Accounting
  • Auditing and Assurance
  • Financial Management and Cost Accounting
  • Management Accounting
  • Direct Taxes
  • Financial Analysis

In summary, the differences between CA and CS lie in their focus: CS is geared toward legal compliance and corporate governance, while CA emphasizes accounting, auditing, and financial strategy.

Also Read: CA Subjects

Course Duration of CA vs. CS

Another major difference between CA and CS is their course duration. Both CA and CS consist of three levels, but the time required to complete each varies significantly. Here is the comparison of their duration:

Course	Duration	Key Details
CA (Chartered Accountancy)	~5 years	Longer duration due to rigorous levels and mandatory articleship.
CS (Company Secretary)	~2-3 years	Shorter duration with a faster path to qualification.

The course duration reflects CA’s more intensive and extended structure compared to the relatively quicker CS program.

Differences in Career Scope Between CA and CS

The differences between CA and CS in terms of career scope are significant, offering distinct opportunities based on their qualifications. Let’s compare the career scope of CS and CA individually:

• Company Secretary (CS): CS professionals have diverse career paths, working in organisations across sectors or practising independently. Their roles often focus on corporate governance, legal compliance, and advisory services, allowing them to collaborate with various companies or operate as independent consultants.

• Chartered Accountancy (CA): CAs typically enjoy broader career prospects compared to CS. They can work in government organisations, private companies, banks, law firms, or other financial institutions. Additionally, CAs have the flexibility to practice independently, serving multiple clients with expertise in accounting, auditing, and financial advisory.

While both CA and CS offer robust career opportunities, the differences between CA and CS lie in CA’s wider scope across industries and CS’s focus on corporate and legal domains.

Difference Between Salary Trends of CA vs CS

Both these qualifications are financially rewarding, and the actual salary package of any of these depends upon the individual’s professional experience as well as the company, amongst various other factors.

• CA Salary: In India, CAs earn an average of INR 8–30 lakhs per annum. Internationally, CAs in the UK earn around USD 50,000–USD 70,000 annually (approximately INR 40–56 lakhs).
• CS Salary: In India, CS professionals earn INR 6–12 lakhs per annum. Globally, salaries can reach USD 55,000 (approximately INR 44 lakhs) in markets like the US or UK.

Note: These average salary packages are only for indicative purposes.

Which Is Easier: CA or CS?

The CA course is widely regarded as one of the toughest courses in the world due to its complex calculations, financial analysis, and extensive syllabus. The pass rate for CA Final exams in 2024 was approximately 11% (ICAI).

In contrast, the CS course is considered less challenging, with a focus on theoretical and legal concepts. The CS Professional pass rate in 2024 was around 20% (ICSI).

If you excel in numbers and analytical skills, CA may be a better fit. If you prefer legal and governance frameworks, CS could be more suitable.

How to Choose Between CA and CS?

Choosing between CA and CS can be challenging due to their distinct career paths. To decide, evaluate factors like course duration, structure, scope, and difficulty level to align with your career goals.

• Chartered Accountancy (CA): Ideal for those aiming for a career in finance or accounting. The CA course equips you with skills in auditing, financial management, and accounting, offering broad opportunities in the government, private sectors, or independent practice.
• Company Secretary (CS): Best suited for those targeting higher-level managerial roles or legal management. CS focuses on corporate governance, legal compliance, and advisory roles, with opportunities in organizations or as independent consultants.

Some students prepare for both CA and CS simultaneously due to overlapping theoretical content, deciding based on which exam they clear first. Pursuing CA after CS is also a strategic option after clearing CS Executive and articleship training, you can directly appear for IPCC, earning both certifications to expand your career prospects.

Also Read: CA Foundation Syllabus

Can You Pursue CA and CS Together?

Yes, students can pursue both CA and CS simultaneously, as their syllabi overlap in areas like taxation and law. However, you can only hold one Certificate of Practice, meaning you must choose to practice as either a CA or a CS. Combining both qualifications can enhance your career prospects, allowing you to appear for the CA Intermediate exam after clearing the CS Executive and training.

FAQs

We hope that you are now familiar with the difference between CA and CS and what sets them apart. Want to pursue a professional course? Reach out to our Leverage Edu experts at 1800572000 and we will assist you in finding the right course and institution that fits your aspirations, interests and career goals.