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A Company Secretary is an individual who has qualified for the examinations and completed the required practical and theoretical sessions conducted by the Institute of Company Secretaries of India (ICSI), a body of registered Company Secretaries founded in 1980. [2]
As per Section 2(51) of the Companies Act 2013, Company Secretaries are a company's Key Managerial Personnel (KMP). [5] Other KMPs in a company include the Chief Executive Officer, the managing director, the Whole-time Director, the Chief Financial Officer, and such other officers designated by the Board as KMP but are not more than one level below the directors in whole-time employment. [5]
Company secretaries in all sectors have high level responsibilities including governance structures and mechanisms, corporate conduct within an organisation's regulatory environment, board, shareholder and trustee meetings, compliance with legal, regulatory and listing requirements, the training and induction of non-executives and trustees, contact with regulatory and external bodies, reports ...
Chartered Secretarial Course is the highest professional degree offered by the ICSB Institute. The CS course consists of 18 papers during the course period of 2.5 years in 5 semesters. Each paper has 100 marks. It offers courses twice in a year, for January–June session in December and for July–December session in June. [5]
Audit working papers are the documents which record during the course of audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to provide the assurance that the audit was performed in ...
ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.
The Central Secretariat Training School was established by Ministry of Home Affairs in 1948 with the primary objective to provide training to the officers of the Central Secretariat Service (CSS), Central Secretariat Stenographers Service (CSSS) and officers of other subsidiary services based at the Central Secretariat like Railway Board Secretariat Service.
Central Secretariat Service (Hindi: केंद्रीय सचिवालय सेवा; abbreviated as CSS) is the administrative civil service under Group A [3] and Group B [4] of the Central Civil Services of the executive branch of the Government of India.