| Basis | Secretay of a Joint Stock Company | Secretary of a Co-operative Society |
| 1. Meaning | A company secretary is an individual, having prescribed qualifications, appointed by the Board of Directors to carry out ministerial and administrative duties. | A secretary of a Cooperative society is appointed by the Managing Committee to carry out administrative and secretarial duties. |
| 2. Position | He is one of the members of the Key Managerial Personnel. | He is a member of society and voted to become a secretary. |
| 3. Appointment | He is appointed by the Board of Directors. | He is appointed by the managing committee. |
| 4. Qualification | A company secretary must possess the prescribed qualification i.e. Associate Membership of the Institute of Company Secretaries of India (I.C.S.I.) | There is no prescribed qualification for a secretary of a Cooperative society. |
| 5. Government Act | A Joint Stock company is governed by the Indian Companies Act, 2013. | A cooperative society is governed by the Cooperative Societies Act, 1960, and the bye-laws adopted from time to time. |
| 6. Remuneration | Being an employee of a company he gets a salary. | A secretary of a Cooperative society gets a salary if he is appointed as an employee of the Cooperative society. But if he is a member of a managing committee then he gets an honorarium. |
| 7. Basis of Appointment | Generally, a company secretary is appointed on a full-time basis. | A Secretary of a Cooperative society may be appointed on a full-time or part-time basis. |
