Under section 2(24) of the Companies Act, 2013, "company secretary" means a company secretary as…

Section 2(24) of the Companies Act, 2013 defines a company secretary by reference to section 2(1)(c) of the Company Secretaries Act, 1980, that is, a member of the Institute of Company Secretaries of India, who is appointed by a company to perform the functions of a company secretary under the 2013 Act. (Formerly, under section 2(45) of the Companies Act, 1956, the qualifications were those prescribed by the Central Government.)

The Chartered Accountants Act, 1949 and the Cost and Works Accountants Act, 1959 govern chartered accountants and cost accountants, and the Advocates Act, 1961 governs advocates; none of them supplies this definition.