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ACCA Applied Skills · Corporate and Business Law (Global) · Other company officers

Lumen Co's secretary, Inés, wants to sign a statutory return and a letter to the registrar on behalf of the company. Which describes her authority in these matters?

Inés has authority to sign statutory returns and letters to the registrar, because maintaining registers and making statutory filings are standard administrative duties of the company secretary. No auditor signature or special resolution of members is needed for routine filings.

  1. AShe has authority, because dealing with statutory filings and registers is a typical administrative duty of the secretaryCorrect
  2. BShe has no authority, because statutory returns may only ever be signed by the auditor
  3. CShe has authority only after a special resolution of members approves each filing

Explanation

Maintaining statutory registers and making returns to the registrar are traditional administrative functions of a company secretary. No special resolution is needed for routine filings, and the auditor does not sign such returns on the company's behalf.

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