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

Which of the following is a typical duty of a company secretary, as opposed to a function reserved for the directors or shareholders?

Maintaining statutory registers and filing returns and notices with the registrar is a typical company secretary duty. Setting strategy, declaring dividends and appointing auditors are matters for the directors or shareholders rather than for the secretary's administrative role.

  1. ADetermining the company's overall business strategy
  2. BMaintaining the statutory registers and filing returns and notices with the registrarCorrect
  3. CDeclaring the final dividend for the year
  4. DAppointing the company's external auditor in every case

Explanation

Typical secretary duties are administrative: keeping statutory registers, filing returns, and arranging meetings and minutes. Strategy is for the directors, dividends are recommended by the directors and declared by shareholders, and auditor appointment is generally a director or shareholder matter.

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