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CS Professional · Internal and Forensic Audit · Forensic Audit: Laws and Regulations

The Central Government is appointing the Director of the Serious Fraud Investigation Office. Which qualification matches Section 211(3) of the Companies Act, 2013?

The Director must be an officer not below the rank of Joint Secretary to the Government of India who has knowledge and experience in dealing with matters relating to corporate affairs, as Section 211(3) provides. The Central Government appoints the Director by notification.

  1. AAn officer not below the rank of Joint Secretary to the Government of India with knowledge and experience in corporate affairsCorrect
  2. BA retired High Court judge with ten years of experience in criminal law
  3. CA chartered accountant in practice with at least fifteen years of experience
  4. DAn officer not below the rank of Secretary with experience in taxation

Explanation

Section 211(3) requires the Director to be an officer not below the rank of Joint Secretary to the Government of India having knowledge and experience in dealing with matters relating to corporate affairs. The other options state ranks or backgrounds that the section does not prescribe.

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