Chartered Accountants enjoy a statutory monopoly in audit of financial statements under the Companies Act, 2013, Income Tax Act, 1961 and various other statutes in India.
A cost and Management Accountant is one who takes higher level Financial and Management directions. His services are essential both in private and public sector undertakings.
A Company Secretary is the Top most Executive of any Joint Stock Company. All companies with a share capital of Rs.2 crores and above should have a full time Company Secretary.
― Nelson Mandela