All About CS Foundation

CS Foundation

A company secretary is a very senior position in a firm who is responsible for all the administration which is also known as company compliance. CS is a principal position in a firm and is hired to handle the legal aspects of a firm. A CS is also responsible for handling company’s tax returns, advising the board of directors, maintaining records and ensuring that the company complies with legal and statutory regulations.

It is therefore not compulsory to appoint a Company Secretariat but companies have now started appointing Company Secretaries for ease of work relating to administration, shareholder communication, corporate governance and statutory filing of the accounts. They play a very important role in bridging the gap between a company and its shareholders and the external parties. In India, The Institute of Company Secretaries of India(ICSI) is the only professionally recognized body to develop, regulate and promote the profession of Company Secretaries.

The first step into becoming a company secretary is to attempt the three levels of training and examinations set by the ICSI. The three levels to clear the CS exams are The CS Foundation Programme, CS Executive Programme and CS Professional Programme.

The course is a corporate professional course and has subjects ranging from law to audit to management. In the final module of the CS programme the candidates can choose one specialization from Banking Law and Practice, Capital, Commodity and Money Market, Insurance Law and Practice, Intellectual Property Rights – Law and Practice, International Business-Laws and Practices.

The candidates have a choice of appearing in June or December for the CS exams. Aspiring CS candidates can appear for the exam according to their own convenience of the month. The candidates who wish to appear for the December attempt have to enroll themselves by March 31st and the candidates who wish to appear for the June attempt have to enroll by September 30. Students wishing to apply for The CS course have to register online through the official website

The students who wish to pursue their CS after passing their graduation have to only undergo only two levels of CS which are the Executive and the Professional Programme respectively.

Here is a slight brief of The Company Secretary Foundation Exam

The first level of becoming a CS is to attempt the CS Foundation exams which is for a duration of eight months and can be attempted in either English or Hindi according to preference.The eligibility for the CS Foundation paper is that the individual should have passed (10+2) from a recognised University/Board or any examination recognised by The Central Government as equivalent thereto.

The total fees for foundation exam is Rs.4500/-. The CS Foundation examination comprises of four core subjects namely:

  • Fundamentals of Accounting and Auditing
  • Business Management, Ethics and Entrepreneurship
  • Business Environment and Law
  • Business Economics

A candidate is declared to have passed the Foundation/Executive/Professional examination if he scores a minimum of 40% marks in every paper and an aggregate of 50% marks in all the papers. For the CS Foundation exams a total of 6 attempts are allowed.

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