જેમ આપણે બધા જાણીએ છીએ કે “કાયદાનું અજ્ઞાન” એ એક બહાનું ન હોઈ શકે, તેથી જુદા–જુદા કાયદાઓને યોગ્ય રીતે સમજવા, અર્થઘટન કરવા અને તેનો અમલ કરવા ખૂબ જ મહત્વપૂર્ણ છે. આ ખાસ કરીને મધ્યમથી મોટા કદની ‘કંપનીઓ‘ માટે તો ખાસ જરૂરી છે. તમે ભલે અનુભવી વ્યવસાય–ધંધા ના માલિક હો કે કોઈ નવા સ્ટાર્ટઅપ ના સ્થાપક, તમારે તમારી કંપની માટે અમુક સરકારી નિયમોનું પાલન તો કરવું જ પડશે.
કોર્પોરેટ જગતમાં તાજેતરના કૌભાંડો અને છેતરપિંડીઓએ આવી કંપનીઓ સાથે વ્યવહાર કરતા ઘણા સમુદાયના વિશ્વાસને, જેમ કે તેમના રોકાણકારો, બેંકો, સપ્લાયરો અને ગ્રાહકો, હચમચાવી નાખ્યો છે. હાલમાં, સામાન્ય લોકોમાં પારદર્શિતા બતાવવા અને વિશ્વસનીયતા સુધારવા માટે કંપનીઓ પર દબાણ વધી રહ્યું છે અને માટે કંપનીઓ સમાજનો અને આવા સમુદાયોનો વિશ્વાસ જાળવી રાખવા માટે સખત પ્રયાસ કરી રહ્યા છે. આ કંપનીઓના વ્યસ્ત ટોચના મેનેજમેન્ટને હિતધારકો સાથે તેમનો વિશ્વાસ જાળવી રાખવા માટે વાતચીત કરવાનો ભાગ્યે જ સમય મળે છે. આ જરૂરિયાત પુરી કરવા માટે કંપનીઓ તેને માટેની ખાસ કુશળતા ધરાવતા અને જાણકાર એવા વ્યાવસાયિકોને “કંપની સેક્રેટરી” તરીકે નિયુક્ત કરે છે. એક કંપની સેક્રેટરી કોઈ પણ કંપનીના કામકાજ ને સરળતા થી વહીવટ કરવામાં મહત્વની ભૂમિકા ભજવે છે. આથી, કંપની સેક્રેટરી (C.S.) તરીકેની કારકિર્દી કાયદા અને કંપનીના વહીવટમાં રસ ધરાવનાર કોઈપણ માટે માત્ર રોમાંચક જ નહીં પરંતુ ફાયદાકારક પણ હોઈ શકે છે.
સપ્ટેમ્બર 2021 સુધીમાં, ભારતમાં 14 લાખથી વધુ નોંધાયેલ કંપનીઓ હતી અને તેની સામે કંપની સેક્રેટરી તરીકેની લાયકાત ધરાવતા માત્ર 42,000 વ્યાવસાયિકો હતા – જેમાંથી માત્ર 7,000 પોતાના કન્સલ્ટિંગ/પ્રેક્ટિસમાં હતા અને બાકીના કંપનીઓમાં સીધી રીતે નોકરી માં હતા. આ ઉપર થી આ ક્ષેત્રમાં રહેલી વિશાળ તકો વિશે ખ્યાલ આવે છે.
આ ક્ષેત્રમાં 8 વર્ષથી વધુ સમયથી કામ કર્યા પછી ચાલો, આજે હું મારો કંપની સેક્રેટરી તરીકેનો અનુભવ તમારી સાથે શેર કરું. 2007 માં મારા લગ્ન પછી મેં મારુ કંપની સેક્રેટરીનું ભણતર પૂરું કર્યું અને કોર્પોરેટ સેક્ટરમાં કંપની સેક્રેટરી તરીકે કામ કરવાનું શરૂ કર્યું. ત્યાર બાદ હું 6 વર્ષથી બ્રેક પર હતી કારણ કે હું મારા નાના બાળકોની સંભાળ રાખતી હતી. તાજેતરમાં હું ફરી એક મેન્યુફેક્ચરિંગ કંપનીમાં તેમના લીગલ હેડ એન્ડ કમ્પ્લાયન્સ ઓફિસર તરીકે જોડાઈ છું. ચાલો હવે કંપની સેક્રેટરી તરીકે કારકિર્દી વિશે કોઈને પણ હોઈ શકે તેવા થોડા પ્રશ્નો જોઈએ.
કંપની સેક્રેટરી એટલે કોણ? કંપની સેક્રેટરી (અથવા C.S.) એ કંપનીના ‘મુખ્ય વ્યવસ્થાપક કર્મચારી‘ (Key Management Personnel) છે જેને કંપનીના કાયદા–કાનૂન અને નિયમોના પાલન ની જવાબદારી સોંપવામાં આવી છે. કંપની સેક્રેટરીઝના વ્યવસાયનું નિયમન ઈન્સ્ટિટ્યૂટ ઑફ કંપની સેક્રેટરીઝ ઑફ ઈન્ડિયા (I.C.S.I.) સંસ્થા કરે છે (વેબસાઈટ: www.icsi.edu). આમ કંપની સેક્રેટરી એટલે એક એવી વ્યક્તિ કે જેણે તેને માટે ની બધી પરીક્ષાઓ સફળતાપૂર્વક પાસ કરી હોય અને જે I.C.S.I ના સભ્ય છે.
કંપની સેક્રેટરી ની પ્રાથમિક ભૂમિકા કંપનીના રેકોર્ડસ, તેના હિસાબોના ચોપડાઓ જાળવવા, કંપનીના ટેક્સ રિટર્નનું ઓડિટ કરાવવા, કંપનીના બોર્ડ ઓફ ડિરેક્ટર્સને કાનૂની અને નાણાકીય જોખમોની લગતી સલાહ આપવી અને કંપની બધા કાયદાકીય નિયમોનું પાલન કરે છે તેની ખાતરી કરવાની છે.
કંપની સેક્રેટરીની કેટલીક મહત્વપૂર્ણ ભૂમિકાઓ અને જવાબદારીઓ છે:
બોર્ડ ઓફ ડિરેક્ટર્સને કંપનીની તમામ કાયદા–કાનૂન અને નિયમોના પાલન ની જરૂરિયાતો વિશે જાગૃત રાખવા.
કંપની ભારતની કંપનીઓ દ્વારા અનુસરવામાં આવતા તમામ સચિવીય ધોરણોનું પાલન કરી રહી છે તેની ખાતરી કરવી અને
કંપનીના બોર્ડ ઓફ ડિરેક્ટર્સ દ્વારા સોંપવામાં આવેલ તમામ સંબંધિત ફરજો બજાવવી.
કંપની સેક્રેટરી કેવી રીતે બનાય? કંપની સેક્રેટરી બનવાની ઈચ્છા ધરાવતા વિદ્યાર્થીએ કોમર્સ, આર્ટસ કે સાયન્સ જેવા કોઈપણ પ્રવાહમાં ધોરણ 12માંથી પાસ થયા પછી આ ત્રણ પરીક્ષાના સ્તરો પાસ કરવા આવશ્યક છે: ફાઉન્ડેશન પરીક્ષા, એક્ઝિક્યુટિવ અથવા ઇન્ટરમીડિયેટ પરીક્ષા અને પ્રોફેશનલ અથવા ફાઇનલ પરીક્ષા. ઈન્સ્ટિટ્યૂટ ઑફ કંપની સેક્રેટરીઝ ઇન ઈન્ડિયા (I.C.S.I.) ત્રણેય સ્તરો માટે પરીક્ષાનું આયોજન કરે છે. વિદ્યાર્થીઓ ઈન્સ્ટિટ્યૂટ દ્વારા પૂરી પાડવામાં આવેલ પુસ્તકો– માર્ગદર્શિકાઓ માંથી પોતાની રીતે સ્વ–અભ્યાસ કરી શકે છે અથવા કોઈ ખાનગી કોચિંગ ક્લાસમાં જોડાઈ શકે છે.
કંપની સેક્રેટરી ઈન્સ્ટિટ્યૂટ ના સભ્ય બનવા માટેનાં પગલાં આ મુજબ છે:
ધોરણ 12 પછી, વિદ્યાર્થીઓએ 8 મહિનાનો ફાઉન્ડેશન કોર્સ શરુ કરવો. પ્રવેશના ત્રણ વર્ષમાં ફાઉન્ડેશન કોર્સ પાસ કરવો જરૂરી છે.
ફાઉન્ડેશન કોર્સ પાસ કર્યા પછી, વિદ્યાર્થીઓ એક્ઝિક્યુટિવ અથવા ઇન્ટરમીડિયેટ અભ્યાસક્રમ માટે નોંધણી કરી શકે છે. જો કે, અમુક સ્નાતકો અને અનુસ્નાતકો (ફાઇન આર્ટ્સના વિદ્યાર્થીઓને બાદ કરતાં) આ તબક્કે છૂટછાટ મેળવી શકે છે અને ફાઉન્ડેશન કોર્સમાં ગયા વિના સીધા ઇન્ટરમીડિયેટ કોર્સમાં પ્રવેશ મેળવી શકે છે.
જે વિદ્યાર્થીઓ ઇન્ટરમીડિયેટ કોર્સ ક્લિયર કરે તેઓ I.C.S.I ના છેલ્લા સ્તર એટલે કે અંતિમ/ફાઇનલ પરીક્ષા અભ્યાસક્રમ માટે નોંધણી કરી શકે છે.
વિદ્યાર્થીઓએ ઈન્સ્ટિટ્યૂટ દ્વારા ઈન્ટરમીડિયેટ લેવલ દરમિયાન અને કંપની સેક્રેટરી કોર્સની ફાઇનલ પરીક્ષાઓ પછી, થોડા ટૂંકા ગાળાના તાલીમ કાર્યક્રમો પણ પુરા કરવાના હોય છે.
I.C.S.I.ની એસોસિયેટ સભ્યપદ મેળવવા માટે, ઈન્ટરમીડિયેટ અથવા ફાઇનલનો અભ્યાસક્રમ પૂરો થયા પછી વ્યવહારુ કાર્ય અનુભવ માટે તાલીમ (ઇન્ટર્નશિપ અથવા C.A. આર્ટિકલ શિપ જેવી) મેળવવી જરૂરી છે.
ફાઇનલ પરીક્ષા પાસ કર્યા પછી અને પ્રેક્ટિકલ તાલીમ સફળતાપૂર્વક પૂર્ણ કર્યા પછી, તમે એસોસિયેટ કંપની સેક્રેટરી તરીકે નોંધણી કરવા માટે પાત્ર બનો છો.
કંપની સેક્રેટરીની કારકિર્દી, ‘એસોસિયેટ કંપની સેક્રેટરી’ તરીકેની પાત્રતા મેળવ્યા પછી જ શરૂ થાય છે.
કોર્સ વિગતો:
ફાઉન્ડેશન લેવલમાં નીચેના 4 પેપર છે:
વ્યાપાર પર્યાવરણ અને કાયદો
બિઝનેસ મેનેજમેન્ટ, એથિક્સ અને એન્ટરપ્રેન્યોરશિપ
વ્યાપાર અર્થશાસ્ત્ર
એકાઉન્ટિંગ અને ઓડિટીંગના ફંડામેન્ટલ્સ
એક્ઝિક્યુટિવ લેવલમાં 8 મોડ્યુલ છે જે નીચે પ્રમાણે 2 જૂથોમાં વહેંચાયેલા છે:
મોડ્યુલ I (4 પેપર)
ન્યાયશાસ્ત્ર, અર્થઘટન અને સામાન્ય કાયદા
કંપની કાયદો
વ્યાપાર એકમોની સ્થાપના અને બંધ/સમાપન
કર કાયદા
મોડ્યુલ II (4 પેપર)
કોર્પોરેટ અને મેનેજમેન્ટ એકાઉન્ટિંગ
સિક્યોરિટીઝ કાયદા અને મૂડી બજારો
આર્થિક, વેપાર અને વાણિજ્યિક કાયદા
નાણાકીય અને વ્યૂહાત્મક વ્યવસ્થાપન
પ્રોફેશનલ લેવલમાં 9 મોડ્યુલ છે જે નીચે પ્રમાણે 3 જૂથોમાં વહેંચાયેલા છે:
મોડ્યુલ I (3 પેપર)
ગવર્નન્સ, રિસ્ક મેનેજમેન્ટ, કમ્પ્લાયન્સ અને એથિક્સ
એડવાન્સ્ડ ટેક્સ કાયદા
ડ્રાફ્ટિંગ, પ્લીડિંગ્સ અને કાનૂની પ્રતિનિધિત્વ
મોડ્યુલ II (3 પેપર)
સચિવીય ઓડિટ
કંપની કે વેપાર–ધંધા ની પુનઃરચના
કોર્પોરેટ વિવાદોનું નિરાકરણ
મોડ્યુલ III (3 પેપર)
સ્ટોક એક્સચેન્જોમાં ભંડોળ ઊભું કરવું અને લિસ્ટિંગ
મલ્ટિડિસિપ્લિનરી કેસ સ્ટડી (ઓપન બુક પરીક્ષા)
વૈકલ્પિક પેપર–નીચેના 8 વિષયોમાંથી કોઈપણ 1 (ઓપન બુક પરીક્ષા)
બેંકિંગ કાયદો અને પ્રેક્ટિસ
વીમા કાયદો અને પ્રેક્ટિસ
બૌદ્ધિક સંપદા અધિકારો (ઇન્ટેલેક્ટયુઅલ પ્રોપર્ટી રાઈટ્સ)
ફોરેન્સિક ઓડિટ
ડાયરેક્ટ ટેક્સ કાયદો અને પ્રેક્ટિસ
શ્રમ કાયદો (લેબર લૉ) અને પ્રેક્ટિસ
મૂલ્યાંકન અને વ્યવસાય/વેપાર–ધંધાનું મોડેલિંગ
નાદારી કાયદો અને પ્રેક્ટિસ
નોંધ: જો તમે I.C.W.A.I. લાયકાત ધરાવતા હો અથવા એલ.એલ.બી./ વકીલાત ની ડિગ્રી ધરાવતા હો, તો તમને ઈન્ટરમીડિયેટ અને ફાઇનલ સ્તરે કેટલાક પેપર્સમાં છૂટ મળે છે. ઉપરાંત, જો તમે C.S. કરી રહ્યા હો તો સાથે–સાથે એલ.એલ.બી./ વકીલાત માટે અભ્યાસ કરવો એ એક ફાયદો છે, કારણ કે બંને માં ઘણા સામાન્ય વિષયો છે તેમજ વધારા ની વ્યાવસાયિક તકો છે.
કંપની સેક્રેટરી કોર્સની હાલની આવશ્યકતાઓ આ વેબસાઇટ લિંક પર ઉપલબ્ધ છે:
www.icsi.edu/students/academic-portal/
કંપની સેક્રેટરી માટે કારકિર્દીની તકો: કંપની સેક્રેટરી બન્યા પછી તમે બે પ્રકારના કારકિર્દીના માર્ગો પસંદ કરી શકો છો.
લાયકાત ધરાવતા કંપની સેક્રેટરી જાહેર ક્ષેત્ર, ખાનગી ક્ષેત્ર, નાણાકીય સંસ્થાઓ અથવા બેંકોમાં નોકરી શોધી શકે છે. કંપની લો બોર્ડ, વિવિધ સરકારી વિભાગો, કંપની બાબતોના વિભાગ વગેરેમાં પણ કંપની સેક્રેટરીની આવશ્યકતા છે. ટોચની સંસ્થાઓ કંપની સચિવોને આકર્ષક પગાર પેકેજ ઓફર કરે છે. રૂ. 10 કરોડ કે તેથી વધુની પેઇડ–અપ મૂડી ધરાવતી દરેક કંપનીએ ફરજિયાતપણે પૂર્ણ–સમયના કંપની સેક્રેટરીની નિમણૂક કરવી જરૂરી છે.
સંસ્થામાં કંપની સેક્રેટરીની કેટલીક મુખ્ય ફરજો:
કંપનીના ડિરેક્ટરોને તેમની અધિકારો, ફરજો અને જવાબદારીઓ અંગે માર્ગદર્શન પૂરું પાડવું.
કંપનીની મીટીંગો માટે સહાય કરવી, બોર્ડ મીટીંગો, કમિટી મીટીંગો અને જનરલ બોડી મીટીંગોમાં હાજરી આપવી અને મીટીંગોની મિનિટો જાળવવી.
કાયદા દ્વારા આવશ્યકતા મુજબ સામાન્ય અને બોર્ડ મીટિંગ્સ, સરકાર અને અન્ય સત્તાવાળાઓ પાસેથી જરૂરી મંજૂરીઓ મેળવવી.
જુદા–જુદા નિયમનકારો અને અન્ય સરકારી ખાતાઓ સમક્ષ કંપનીનું પ્રતિનિધિત્વ કરવું.
કંપની ના સંચાલનમાં કંપની બોર્ડને મદદ કરવી.
સારા કોર્પોરેટ ગવર્નન્સને સુનિશ્ચિત કરીને, કાનૂની જરૂરિયાતોને પરિપૂર્ણ કરવા માટે કંપની બોર્ડને સલાહ અને સહાય કરવી.
કંપનીના કાયદાઓ દ્વારા આવશ્યકતા મુજબ અન્ય કોઈપણ ફરજો નિભાવવી.
કંપની સેક્રેટરીઓ માટે બીજો વિકલ્પ પ્રેક્ટિસનું પ્રમાણપત્ર મેળવ્યા પછી તેમની પોતાની કન્સલ્ટન્સી શરૂ કરવાનો એટલે કે ‘પ્રેક્ટિસિંગ કંપની સેક્રેટરી‘ નો છે. દરેક લિસ્ટેડ કંપની અથવા જેની પેઇડ–અપ શેર મૂડી રૂ. 10 કરોડ કે તેથી વધુ હોય તેવી કંપની એ, દર વર્ષે સેક્રેટરીયલ ઓડિટ રિપોર્ટ મેળવવો જરૂરી છે, જે એક ‘પ્રેક્ટિસિંગ કંપની સેક્રેટરી‘ દ્વારા આપવામાં આવશે.
પ્રેક્ટિસિંગ કંપની સેક્રેટરી માટે તકો:
કોર્પોરેટ ગવર્નન્સની શરતોના પાલન અંગે પ્રમાણપત્રો આપવા માટે ફક્ત પ્રેક્ટિસિંગ કંપની સેક્રેટરીઓ ને અધિકૃત કરવામાં આવ્યા છે.
પ્રેક્ટિસિંગ કંપની સેક્રેટરીઓને કંપની લો બોર્ડ, સિક્યોરિટીઝ એપેલેટ ટ્રિબ્યુનલ, કોમ્પિટિશન કમિશન, ટેલિકોમ ડિસ્પ્યુટ સેટલમેન્ટ અને એપેલેટ ટ્રિબ્યુનલ, કન્ઝ્યુમર ફોરમ્સ, ટેક્સ ટ્રિબ્યુનલ વગેરે જેવી વિવિધ ટ્રિબ્યુનલ્સ સમક્ષ હાજર થવાની મંજૂરી આપવામાં આવી છે.
તાજેતરમાં જ ભારતીય રિઝર્વ બેંકે પ્રેક્ટિસિંગ કંપની સેક્રેટરીઓને બેંકો માટે ડિલિજન્સ રિપોર્ટ હાથ ધરવાની મંજૂરી આપી છે.
એક સ્વતંત્ર વ્યાવસાયિક તરીકે કંપની સેક્રેટરી પ્રમાણપત્રો જારી કરી શકે છે અને જુદા જુદા કાયદા હેઠળ દસ્તાવેજોને પ્રમાણિત કરી શકે છે
પ્રેક્ટિસમાં કંપની સેક્રેટરીઓ કોર્પોરેટ પુનઃરચના, વિદેશી સહયોગ અને સંયુક્ત સાહસો, આર્બિટ્રેશન અને સમાધાન, નાણાકીય વ્યવસ્થાપન, પ્રોજેક્ટ પ્લાનિંગ, કેપિટલ માર્કેટ અને રોકાણકાર સંબંધો, ડ્યુ ડિલિજન્સ અને કોર્પોરેટ એડવાઇઝરી સેવાઓ જેવી કાનૂની બાબતોમાં પણ સેવાઓ આપે છે.
આમ આપણે જોઈ શકીએ છીએ કે કંપની સેક્રેટરી તરીકે સફળ કારકિર્દી વિકસાવવા અને બનાવવાની તકો અપાર છે અને માત્ર વ્યક્તિઓ તરફથી તે માટે મહત્વાકાંક્ષા, ધ્યાન અને પ્રતિબદ્ધતાની જરૂર છે. જરૂરી ટેકનિકલ કૌશલ્યો ઉપરાંત, સફળ કારકિર્દી માટે જરૂરી અન્ય મહત્વના ગુણો છે સારા સંચાર કૌશલ્ય (communication skills), બહુવિધ–કાર્ય ક્ષમતા (multi-tasking), આયોજન ક્ષમતા અને સૌથી અગત્યની રીતે – ‘ચોકસાઈ ભરી, ઝીણી નજર’!
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