AFTER COMPLETION OF 10+2 COMMERCE STUDENTS

HAS THREE CAREER OPTIONS… TO GO WITH..

DEGREE COURSE - B.COM, LLB..(which only provides academic knowledge)

PROFESSIONAL COURSE- CA,CS,CWA.

PROFESSIONAL DEGREE COURSE-BBA,BBE,BBM,BFIA, etc.

IS DEGREE COURSE SUFFICIENT?

“NO”

In today’s era simply academic knowledge wont serve & there is need for …..which becomes your

“USP” in the Industry.

PROFESSIONAL COURSE

Academic + In-depth

& Expertise Knowledge

Intensive Training

Chartered Accountant expertise in finance & taxation.

CWA:-Cost And Works Accountant now known as (CMA) Cost & Management Accountant, who takes care of Cost Audit, Stock Audit, Cost Consultancy, Central Excise Audit, etc..

Who is a CS ?? & INTRODUCTION OF (ICSI)

Definition of CS:-“Company secretary” or “secretary” means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980 who is appointed by a company to perform the functions of a company secretary under this Act.

Definition of CS in Practice:-

“Company secretary in practice” means a company secretary who is deemed to be in practice under sub-section (2) of section 2 of the Company Secretaries Act, 1980, and who has obtained a Certificate of Practice from ICSI.

Definition of Expert:-

“Expert” includes an engineer, a valuer , a chartered accountant, a company secretary, a cost accountant and any other person who has the power or authority to issue a certificate in pursuance of any law for the time being in force.

Definition of Key Managerial Personnel:-

“Key managerial personnel”, in relation to a company, means—

(i) the Chief Executive Officer or the managing director or the manager;

(ii) the company secretary;(iii) the Chief Financial Officer if the Board of

Directors appoints him; and

(iv) such other officer as may be prescribed.

ROLE of CS :-• Incorporation:

means the birth of Company.

• Arrangement of Funds:

ISSUE

PUBLIC ISSUE

RIGHT ISSUE

BONUS ISSUE

PRIVATE PLACEMENT

I.P.O.

F.P.O.

Q.I.P.

PREFRENTIAL ISSUE

EXISTING SHAREHOLDERS

• Legal Advisor:

Takes the charge of all legal formalities and issues.

• Compliance Officer :

ensuring that all the rules and regulations are followed by the Company & Board. .

• C.S of a Company:

Companies with paid up capital of

Rs. 5 Crore or more are compulsorily

required to appoint a whole time C.S

+

Companies seeking listing on stock exchange needs to appoint a whole time C.S

Decisions related to finance and further expansions, growth of the company.

Strategic Decision Making

Tax and Financial Guidance : Corporate Tax Planning Capital Structure Decisions Financial Management, etc.

• Ensuring Good Governance :

Vision of ICSI – “ to be global leader in promoting good corporate governance.”

Mission of ICSI - “ to develop the high calibre professionals facilitating good corporate governance.”

C.S is the only professional with expertise in SEBI

Listing Agreement Compliance

Applicable for listed companiesListing Agreement Clauses

Valuer :• Valuation of own company• Valuation of other company• Takeovers• Mergers• Valuation for acquiring further capital• Impact of Debt etc.• Mode

Corporate Actions: Bonus Right Issue Dividend Stock Split, etc.

Mergers & Amalgamation :• Fusion of two or more Companies• When one Company consolidates with others• Conducting Meetings• Obtaining Approvals• Valuation of Shares

Demergers :

Splitting of a company in two or more companies

• Tax Considerations

• Valuations

• Approvals from Court

• Shareholders Meeting

Takeovers :

• Listed Companies acquiring other Listed Companies

• SEBI Takeover Regulations

• SEBI Compliances

• When ?• How ?

• Why ?• Payment of Consideration

• Due Diligence Report

• Manager to issue as Merchant Banker

Labour & Industrial Law:• Factories Act• Bonus Act• Minimum Wages Act• Provident Fund• Gratuity• Liaison between Management and Labour

Investors Grievances :

• Shareholders

• Debenture Holders

• Issues faced by them

• Dividend• Share Certificate

Due- Diligence & Compliance Certificate :

(i) Companies with paid up capital more than Rs.10 L but less than Rs. 5 Crore needs to obtain a compliance certificate from a Practicing Company Secretary.

(ii) Banks, Listed companies needs Due Diligence Reports from Practicing C.S

Revival of Sick Companies :

BIFR – Board of Industrial & Finance Reconstruction

Sick Companies- who have eroded their net worth

Company Secretaries are also appointed for the revival of such sick companies.

Winding Up and Dissolution Of Companies :

means the death of a Company..

COMPANY SECRETARY

3 LEVELS

FOUNDATION

EXECUTIVE

PROFESSIONAL

COURSE COVERAGECS FOUNDATION PROGRAMME

PAPER- 1 BUSINESS ENVIRONMENT AND ENTREPRENUERSHIP

PAPER- 2 BUSINESS MANAGEMENT , ETHICS AND COMMUNICATION

PAPER – 3 BUSINESS ECONOMICS AND STATISTICS

PAPER – 4 FUNDAMENTALS OF ACCOUNTING AND AUDITING

CS EXECUTIVE PROGRAMME

MODULE 1 MODULE 2

1. Company Law

2. Economic & Commercial Laws

3.Cost & Management Accounting

4. Tax Laws & Practices

5. Company Accounts & Auditing Practices

6. Capital Market & Securities Laws

7. Industrial Labour & General Laws

CS PROFESSIONAL PROGRAMME

PAPER 1 : COMPANY SECRETARIAL PRACTICE

PAPER 2: DRAFTING , APPEARANCES AND PLEADINGS

PAPER 3 : FINANCIAL , TREASURY AND FOREX MANAGEMENT

PAPER 4 : CORPORATE RESTRUCTURING AND INSOLVENCY

PAPER 5 : STRATEGIC MANAGEMENT, ALLIANCES AND INTERNATIONAL TRADE

PAPER 6 :ADVANCED TAX LAWS(DIRECT TAX,INDIRECT TAX And INTERNATIONAL TAX) AND PRACTICE

PAPER 7: DUE DILIGENCE AND CORPORATE COMPLIANCE MANAGEMENT

PAPER 8 : GOVERNANCE, BUSINESS ETHICS AND SUSTAINABILITY

PROFESSIONAL PROGRAMME NEW SYLLABUS

MODULE 1

MODULE 2

1. Advanced Company Law And Practice

2. Secretarial Audit, Compliance Management And Due Diligence

3. Corporate Restructuring, Valuation & Insolvency

4. Information Technology and System Audit

5. Financial, Treasury and Forex Management

6. Ethics, Governance and Sustainability

MODULE 3

7. Advanced Tax Laws and Practice8. Drafting, Appearance and Pleadings9. Elective 1 out of below 5 Subjects

9.1 – Banking Law & Practice 9.2- Capital, Commodity& Money Market 9.3 – Insurance Law & Practice 9.4- Intellectual Property Rights- Law & Practice 9.5- International Business Laws & Practices

CS EXAMINATIONS

JUNE DECEMBERRESULTS

25TH AUGUST 25TH FEBRUARY

training

15 months internship under CS/Company

Student Induction Programme – 7 daysComputer Training – 25 daysExecutive Development programme – 7

daysMSOP – 15 days

Options after CS :-

Employment

Practice

Consultancy

Consultancy:

I. Merchant Banking

II. Project Financing

III. Valuer

IV. Company Law

V. Taxation

VI. Debt Syndication

VII. NCLT

Scope & Prospect of CS in GUWAHATI & North East

• Guwahati is a budding Tier II city. • Corporates exploring North East & Guwahati is the Gateway…

If you want to succeed in this World ..you must make your own opportunities as you go….

THANK YOU…