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CA vs CS: Course Structure, Exams, Fees, Career & Salary Insights

Published on: April 2, 2025

ca vs cs

The Chartered Accountancy (CA) and Company Secretary (CS) courses are among the leading professional courses of the country. Both are highly regarded in their respective domains, offering promising opportunities for growth, success, and recognition.

CA focuses on financial management, auditing, and taxation, while CS delves into corporate governance, legal compliance, and advisory roles. Each course has its unique challenges, scope, and professional rewards.

This blog will deal with the CA and CS professions, exploring their roles, responsibilities, and career prospects, course details, exams and salary of qualified professionals.

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WHAT IS CA?

Chartered Accountancy (CA) is a professional course offered by The Institute of Chartered Accountants of India (ICAI). A CA specializes in accounting, auditing, taxation, financial management, and business laws. CAs are highly sought after in both the corporate sector and private practice. It is one of the toughest courses in India and gains global recognition and reputation.

WHAT IS CS?

Company Secretary (CS) is a professional course regulated by the Institute of Company Secretaries of India (ICSI). A CS specializes in corporate laws, governance, compliance, and company secretarial practices. They ensure that companies adhere to legal and regulatory requirements in their day-to-day functioning.

 

CA COURSE DURATION

The duration of the CA course can be summarized as below:

STAGE  OF COURSE

DURATION

Foundation Course

4 months

Intermediate Course

8 months

Articleship Training

2 years (practical training)

Final Course

6 months




 

CS Course Duration

The duration of the CS course can be summarized as below:

STAGE  OF COURSE

DURATION

Company Secretary Executive Entrance Test (CSEET)

4 months

CS Executive

9 months

Internship

21 months

CS Professional

10 months

 

CA SYLLABUS

The syllabus of the CA course can be found below :

CA FOUNDATION :

PAPERS

CA FOUNDATION

PASS MARK

Paper-1

Accounting

40/100

Paper-2

Business Laws

40/100

Paper-3

Quantitative Aptitude

40/100

Paper-4

Business Economics

40/100

Minimum Pass Mark

200/400

 

 

CA INTERMEDIATE :

 

GROUP-I

PAPERS

CA INTERMEDIATE

PASS MARK

Paper-1

Advanced Accounting

40/100

Paper-2

Corporate & Other Laws

40/100

Paper-3

Taxation:

Section A: Income-Tax Law

Section B: Goods and Services Tax

 

40/100

Minimum Pass Marks

150/300

GROUP-II

Paper-4

Cost & Management Accounting

40/100

Paper-5

Auditing & Ethics

40/100

 

Paper-6

Financial Management and Strategic Management

Section A: Financial Management

Section B: Strategic Management

 

40/100

Minimum Pass Marks

150/300

 

SELF-PACED ONLINE MODULES


 In the current dynamic economic scenario, the Institute must adopt a new approach to developing, updating, and delivering professional accountancy education and training. The process of developing a Chartered Accountant must centrally involve critical and interdisciplinary thinking, research, and innovation.

To address this need, four Self-Paced Online Modules (SPOM) [SETS A, B, C, and D], encompassing different fields, have been introduced for the first time in the Scheme of Education and Training. As the name suggests, students can learn and qualify for the modules at their own pace after qualifying for the Intermediate Level Examination.

SET A and SET B would comprise of mandatory online modules, namely, Corporate and Economic Laws and Strategic Cost & Performance Management, respectively. SET C and SET D would comprise of online modules, wherein a basket of options would be made available to a student. The following are the options available under Set C and Set D. The students are required to choose any one of the following from both Set C and Set D.

SL NO.

SET C

SET D

1

Risk Management

The Constitution of India & Art of Advocacy

2

Sustainable Development and Sustainability Reporting

Psychology & Philosophy

3

Public Finance and Government Accounting

Entrepreneurship & Start-up Ecosystem

4

The Insolvency and Bankruptcy Code, 2016

Digital Ecosystem and Controls

5

International Taxation

 

6

The Arbitration and Conciliation Act, 1996

 

7

Forensic Accounting

 

8

Valuation

 

9

Financial Services and Capital Markets

 

10

Forex and Treasury Management

 

 

CA FINAL :

GROUP-I

PAPERS

CA FINAL

PASS MARK

Paper-1

Financial Reporting

40/100

Paper-2

Advanced Financial Management

40/100

Paper-3

Advanced Auditing Assurance & Professional Ethics

40/100

Minimum Pass Marks

150/300

GROUP-II

Paper-4

Direct Tax Laws & International Taxation

40/100

Paper-5

Indirect Tax Laws:

Section A: Good & Services Tax

Section B: Customs & FTP

40/100

Paper-6

Integrated Business Solution

40/100

Minimum Pass Marks

150/300

 

*Students must pass the papers individually as well as obtain 50% of the aggregate in order to clear each level.

*Students must also undergo a mandatory internship (known as articleship) for a period of 2 years after clearing both the groups of CA Intermediate to be able to appear for the CA Final exams, which can be done under a CA firm or an industry.

* While Foundation and Intermediate exams are conducted thrice a year (January, May, September), Final exams are conducted twice a year (May and November).

 

CS SYLLABUS

The syllabus of the CS course can be found below :

PAPERS

CSEET

PASS MARK

Paper-1

Business Communication

20/50

Paper-2

Legal Aptitude

20/50

Logical Reasoning

Paper-3

Economics

20/50

Business Environment

Paper-4

Current Affairs

20/50

Quantitative Aptitude

Minimum Pass Mark

100/200

 

 

 

 

 

GROUP-I

PAPERS

CS EXECUTIVE

PASS MARK

Paper-1

Jurisprudence, Interpretation & General Laws

40/100

Paper-2

Company Law & Practice

40/100

Paper-3

Setting Up of Business, Industrial & Labour Laws

 

40/100

Paper-4

Corporate Accounting and Financial Management

40/100

Minimum Marks to Pass

200/400

GROUP-II

Paper-5

Capital Market & Securities Laws

40/100

Paper-6

Economic, Commercial and Intellectual Property Laws

40/100

Paper-7

Tax Laws & Practice

40/100

Minimum Marks to Pass

150/300

 

 

 

 

 

 

 

 

 

GROUP-I

PAPERS

CS PROFESSIONAL

PASS MARK

Paper-1

Environmental, Social And Governance(ESG) – Principles & Practice

40/100

Paper-2

Drafting, Pleading And Appearances

40/100

Paper-3

Compliance Management, Audit & Due Diligence

 

40/100

Paper-4

ELECTIVE 1

Elective 4.1 CSR & Social Governance

Elective 4.2 Internal and Forensic Audit

Elective 4.3 Intellectual Property Rights – Law & Practice

Elective 4.4 Artificial Intelligence, Data Analytics and Cyber Security – Laws & Practice

 

 

 

 

40/100

Minimum Marks to Pass

200/400

GROUP-II

Paper-5

Strategic Management and Corporate Finance

40/100

Paper-6

Corporate Restructuring, Valuation And Insolvency

40/100

 

Paper-7

 

 

 

 

ELECTIVE 2

Elective 7.1 Arbitration, Mediation & Conciliation

Elective 7.2 Goods and Services Tax (GST) & Corporate Tax Planning

Elective 7.3 Labour Laws & Practice

Elective 7.4 Banking & Insurance – Laws & Practice

Elective 7.5 Insolvency and Bankruptcy – Law & Practice

 

 

 

 

 

40/100

Minimum Marks to Pass

150/300

 

*Students must pass the papers individually as well as obtain 50% of the aggregate in order to clear each level.

*The CSEET exam is conducted four times a year in January, May, July, and November. 

* The CS Executive and CS Professional exams are conducted twice a year – June & December.

 

 

CA COURSE FEE

Let us now conclude the course fees at a glance

PARTICULARS

AMOUNT IN RS.

CA FOUNDATION REGISTRATION FEES

9400

CA INTERMEDIATE REGISTRATION FEES

18000

SELF PACED ONLINE MODULE

2000 (4 MODULES X 500)

CA FINAL REGISTRATION FEES

22000

ICITSS

6500

ORIENTATION COURSE

7000

AICITSS

7500

MCS

7000

TOTAL

79400

 

Note : The above mentioned course fees is excluding the exam fees and the coaching fees of private institutes.

 

DETAILS OF EXAM FEE

AMOUNT IN RS.

CA Foundation

1500

CA Intermediate single group

1500

CA Intermediate both group

2700

CA Intermediate single group

1800

CA Intermediate both group

3300

 

 

CS COURSE FEES

The following is a brief summary of CS course fees :

CS EXECUTIVE ENTRANCE TEST (CSEET)

CSEET Registration Fees

₹ 2,000

CSEET Classes advance fees (Optional)

₹ 1,000

 

 

 

EXECUTIVE PROGRAMME

Particulars

Fee Payable (in ₹.) by the students who have passed

CS Executive Entrance Test

CS Foundation Programme

Direct Admission – 

• Graduates 

• Post Graduates 

• Final Course of ICAI 

• Final Course of ICMAI 

 

Registration Fees

₹ 2,000

₹ 2,000

₹ 2,000

Education Fees

₹ 12,900

₹ 12,900

₹ 12,900

CSEET Exemption Fee

-

-

₹ 5,000

Pre-Exam Test Fee

₹ 1,000

₹ 1,000

₹ 1,000

One-day Orientation Programme

₹ 600

₹ 600

₹ 600

Chartered Secretary Journal Subscription (Optional) for one year

₹ 500

₹ 500

₹ 500

Total

₹ 17,000

₹ 17,000

₹ 17,000

Examination Fee

₹ 1,500 per group

 

PROFESSIONAL PROGRAMME

Education Fees

₹ 19,000

Pre- Examination Test Fees

₹ 1,000

Total

₹ 20,000

Examination Fees

₹ 1,800 per group

 

CA EXAMS

The Foundation and Intermediate exams are conducted thrice a year – May, September, and January while Final exams are conducted twice a year in May and November.

 

CS EXAMS

CSEET exams are held four times a year, namely in January, May, July, and November, while the CS Executive and CS Professional exams are held twice a year, in June and December. 

 

CA JOB OPPORTUNITIES

  • Big 4 Accounting Firms (PwC, Deloitte, EY, KPMG)
  • Banks & Financial Institutions
  • Tax Consultancies & Audit Firms
  • Corporate Finance & Investment Banking

 

CS JOB OPPORTUNITIES

  • Corporate Law Firms
  • Listed Companies & MNCs
  • Regulatory Bodies (SEBI, RBI, MCA)
  • Legal & Compliance Departments

 

CA JOB ROLES

  • Auditor
  • Tax Consultant
  • Financial Analyst
  • Chief Financial Officer (CFO)

 

CS JOB ROLES

  • Company Secretary
  • Compliance Officer
  • Legal Advisor
  • Corporate Governance Expert

 

CA JOB SALARY

In India, a fresher CA can expect a salary ranging from ₹4.5 to ₹6 lakh per annum, while mid-level CAs (with 3-7 years of experience) earn ₹10 to ₹20 lakh per annum, and senior-level CAs (with 8+ years) can earn ₹20 lakh to ₹40 lakh or more. The salary offered is based on an individual's qualifications, area of expertise, and city of work.

 

CS JOB SALARY

In India, as a Company Secretary (CS), a fresher can expect a salary ranging from ₹3 to ₹6 lakhs per annum, while mid-level CS professionals with 1-5 years of experience can earn between ₹6 to ₹15 lakhs per annum. Senior-level CS professionals with extensive experience can earn ₹15 lakhs and above. A CS is salary also depends on varied factors such as knowledge level, area of work expertise and the city he chooses to work in.

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