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Compliance Management, Audit and Due Diligence · Values, Ethics and Professional Conduct

Functions of the Council under the Company Secretaries Act, 1980

Updated 11 October 2026 · Fact-checked

Section 15 makes the Council the body that controls, guides and supervises the Institute. Sub-section (2) lists its duties: approving courses, prescribing fees and entry qualifications, recognising foreign qualifications, framing practice guidelines, regulating members' standards, funding research, enabling discipline and quality review, and issuing guidelines.

Understand Functions of the Council under the Company Secretaries Act, 1980

The Institute of Company Secretaries of India is a statutory body. It cannot act by itself, so the Act gives its overall control to the Council. Section 15(1) says the Institute functions under the overall control, guidance and supervision of the Council, and the duty of carrying out the Act is vested in the Council.

Section 15(2) then lists the Council's duties. The words "in particular, and without prejudice to the generality of the foregoing powers" matter. They mean the list is illustrative. The Council's general power in sub-section (1) is not limited to the listed items.

It helps to group the duties. Education and entry: approving academic courses and their contents, prescribing examination fees, prescribing qualifications for entry in the Register of members, and recognising foreign qualifications and training. Practice and standards: guidelines for granting or refusing certificates of practice, registration of firms, and maintaining the status and standard of members' professional qualifications. Support and oversight: research, enabling the disciplinary bodies and the Quality Review Board, and considering the Board's recommendations.

Do not confuse Section 15 with Section 15A. Section 15 lists the duties of the Council. Section 15A lists the functions of the Institute, such as conducting examinations, regulating training of students, maintaining the Register, running a library and conducting Council elections. The Council decides policy and guidelines. The Institute carries out operations such as examinations and the Register. Examiners often test this split.

Key rules to remember

Section 15(1): overall control
Institute functions under the overall control, guidance and supervision of the Council
The duty of carrying out the Act is vested in the Council.
Section 15(2)(a)-(c)
(a) approve academic courses and contents; (b) prescribe fees for examination of candidates for enrolment; (c) prescribe qualifications for entry in the Register of members
Education and entry duties.
Section 15(2)(d), (e) and (ea)
(d) recognise foreign qualifications and training for enrolment; (e) prescribe guidelines for granting or refusing certificates of practice; (ea) grant or refuse registration of a firm
Clause (d) belongs with education and entry. Clauses (e) and (ea) deal with practice. Clause (ea) was inserted w.e.f. 10-5-2022.
Section 15(2)(f)-(h)
(f) levy fees from members, examinees and others; (g) regulate and maintain status and standard of professional qualifications of members; (h) carry out research of interest to Company Secretaries, including by financial assistance
Financial assistance for research may go to persons other than Council members.
Section 15(2)(i)-(k)
(i) enable functioning of the Director (Discipline), Board of Discipline, Disciplinary Committee and Appellate Authority; (j) enable functioning of the Quality Review Board; (k) consider the Board's recommendations under section 29B(a) and action taken in its annual report
Discipline and quality review support.
Section 15(2)(ja)-(jc), (l)
(ja) issue guidelines to carry out the Act's objects; (jb) conduct investor education and awareness programmes; (jc) enter into a memorandum or arrangement with a foreign agency with prior Central Government approval; (l) ensure the Institute functions per the Act and perform other statutory duties entrusted
Clauses (ja)-(jc) were inserted w.e.f. 10-5-2022.

How to solve Functions of the Council under the Company Secretaries Act, 1980 questions

Use this method for any question on the Council's functions, whether it asks you to list, explain or apply them to facts.

  1. 1Identify the body asked about. Is it the Council (Section 15) or the Institute (Section 15A)?
  2. 2Open with Section 15(1): the Institute works under the Council's overall control, guidance and supervision.
  3. 3Group the duties from Section 15(2) under heads such as education, practice, standards, discipline and quality, research and outreach.
  4. 4For a fact-based question, match each fact to the exact clause. Use the clause letter, for example 15(2)(d) for foreign qualifications.
  5. 5Note that the list is without prejudice to the general powers in sub-section (1).
  6. 6Conclude with a direct answer: which function applies, or whether the task belongs to the Institute instead.
  7. 7Add a practical point, such as that the Council issues guidelines under Section 15(2)(ja) and prescribes the guidelines for certificates of practice under Section 15(2)(e), which the Institute then applies.

Quickest way: Group-and-clause recall

When to use it: Use this when you have only a few minutes for a list-type or short-note question.

  1. Write Section 15(1) in one line.
  2. List the duties in groups: Education and entry (a, b, c, d); Fees (b, f); Practice (e, ea); Standards (g); Research (h); Discipline and quality (i, j, k); Guidelines, outreach and foreign arrangements (ja, jb, jc); General (l).
  3. Remember that clause (b) appears in two groups on purpose. It is the examination fee, so it fits education and entry as well as fees. Clause (f) is the wider levy of fees from members, examinees and others.
  4. Add one line that Section 15A covers the Institute's functions.
  5. Mention the 2022 additions: (ea), (ja), (jb), (jc).

Common mistakes in Functions of the Council under the Company Secretaries Act, 1980

  • Attributing examination and training regulation to the Council under Section 15.

    Both sections sound similar and both cover education.

    Fix: Examination of candidates and regulation of training of students are in Section 15A, the Institute's functions. Section 15 covers approving courses and prescribing fees.

  • Saying the Council itself grants certificates of practice.

    The Council prescribes the guidelines, so students assume it also grants them.

    Fix: Under Section 15(2)(e) the Council prescribes guidelines. Section 15A(h) gives the granting or refusal to the Institute, as per the Council's guidelines.

  • Treating the list in Section 15(2) as exhaustive.

    Students memorise the clauses and forget the opening words.

    Fix: State that the duties are without prejudice to the generality of the powers in sub-section (1).

  • Forgetting the 2022 additions.

    Older notes list only clauses (a) to (l).

    Fix: Remember (ea) firm registration, (ja) guidelines, (jb) investor education and (jc) foreign arrangements. Clause (jc) needs prior Central Government approval.

  • Saying the Council conducts disciplinary proceedings.

    Clause (i) mentions disciplinary bodies.

    Fix: Section 15(2)(i) says only that it is the Council's duty to enable the functioning of the Director (Discipline), the Board of Discipline, the Disciplinary Committee and the Appellate Authority. Do not stretch this into a wider role. Section 2 of the Act defines these bodies. If a question asks what each body does, answer from the provisions that create it.

  • Confusing recognition of foreign qualifications with reciprocity.

    Section 38 also mentions foreign qualifications.

    Fix: Section 15(2)(d) is the Council's duty to recognise foreign qualifications and training. Section 38(2) lets the Council prescribe conditions for recognition, subject to the reciprocity bar in Section 38(1).

Worked examples

Example 1

The Council of ICSI decides to revise the syllabus of a course and fixes a new fee for the examination. A student asks which provision of the Company Secretaries Act, 1980 authorises this. Advise.

Show the solution
  1. Provision: Section 15(1) places the Institute under the Council's overall control, guidance and supervision.
  2. Section 15(2)(a) makes it the Council's duty to approve academic courses and their contents.
  3. Section 15(2)(b) makes it the Council's duty to prescribe fees for the examination of candidates for enrolment.
  4. Analysis: revising the syllabus is approving course content. Fixing the examination fee is prescribing the fee.
  5. Conclusion: both acts fall within the Council's duties under Section 15(2)(a) and (b).

Answer: The Council is authorised by Section 15(2)(a) for the syllabus and Section 15(2)(b) for the examination fee. Actually conducting the examination is an Institute function under Section 15A(a).

Example 2

Mr. Rao holds a Company Secretaryship qualification from a foreign institute and wants to enrol in India. He also asks who frames guidelines for certificates of practice. Explain with reference to Section 15.

Show the solution
  1. Provision: Section 15(2)(d) lists the recognition of foreign qualifications and training for purposes of enrolment as a Council duty.
  2. Section 38(2) adds that the Council may prescribe conditions for recognising such qualifications for entry in the Register of members. This is subject to the reciprocity rule in Section 38(1).
  3. Analysis: Mr. Rao's qualification can be recognised only on the Council's terms. If he is a subject of a country notified under Section 38(1), he cannot become a member.
  4. On certificates of practice, Section 15(2)(e) says the Council prescribes guidelines for granting or refusing them.
  5. Conclusion: the Council decides recognition and frames guidelines. The Institute grants or refuses the certificate under Section 15A(h) as per those guidelines.

Answer: The Council decides whether and on what conditions Mr. Rao's foreign qualification is recognised, under Section 15(2)(d) read with Section 38. The Council also prescribes the practice-certificate guidelines under Section 15(2)(e).

Exam tips

  • Begin every answer with Section 15(1) and the phrase overall control, guidance and supervision.
  • Group the clauses under heads instead of writing them in order. It reads better and is easier to recall.
  • In case-based questions, quote the exact clause letter and say whether the task belongs to the Council or the Institute.
  • Mention the 2022 amendments (ea, ja, jb, jc) to show updated knowledge.
  • Keep the answer to the provision, analysis and conclusion format, even for short notes.

Practice questions from Values, Ethics and Professional Conduct

Functions of the Council under the Company Secretaries Act, 1980 in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Functions of the Council under the Company Secretaries Act, 1980: frequently asked questions

What does Section 15 of the Company Secretaries Act, 1980 deal with?

It deals with the functions of the Council. Sub-section (1) puts the Institute under the Council's overall control, guidance and supervision. Sub-section (2) lists the Council's duties.

What is the difference between Section 15 and Section 15A?

Section 15 lists the duties of the Council, such as approving courses and prescribing guidelines. Section 15A lists the functions of the Institute, such as examining candidates, regulating student training and maintaining the Register.

Does the Council run investor awareness programmes?

Yes. Section 15(2)(jb) makes it a Council duty to conduct investor education and awareness programmes. It was inserted with effect from 10 May 2022.

Can the Council enter into arrangements with foreign bodies?

Yes, under Section 15(2)(jc), with any agency of a foreign country for performing its functions under the Act. It needs the prior approval of the Central Government.