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Obviously the Chartered Accountant is expected to be an all Rounder,and can also perform all accounting functions such as book keeping,Accounting,Costing ,Taxation,Financial Reporting budgeting including secretarial functions.
The Cost a Accountant best fits in management cost accounting reviews and his role is limited to cost estimation,Review and reporting.
The company secretary , also has distinct roles that zeros in on company secretarial roles such as meetings,transfers of shares,Debentures and other legal matters that may affect the operations of the company.
We cannot say who is better than the other since it must be appreciated that each has an important but distinct role to play in the company.
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