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CS Professional · Compliance Management, Audit and Due Diligence · Legal Framework Governing Company Secretaries

Rohit Mehra, a member of the Institute, is engaged in a professional capacity by Lotus Textiles Ltd. A compliance manual for the company uses the phrase 'Company Secretary'. Under the Act's definitions, who is a 'Company Secretary'?

Under the Act, a Company Secretary means a person who is a member of the Institute. The definition does not require holding a certificate of practice, being a Fellow, or being appointed as key managerial personnel.

  1. AOnly a member of the Institute holding a certificate of practice
  2. BOnly a person appointed as key managerial personnel of a company
  3. CA person who is a member of the InstituteCorrect
  4. DOnly a Fellow Member of the Institute

Explanation

Section 2(1)(c) defines Company Secretary as a person who is a member of the Institute. It does not require a certificate of practice or Fellow status; Associates and Fellows both are members.

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