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

Zentra Ltd, a private company, has just been incorporated in a jurisdiction whose company law follows the general approach in the ACCA LW (Global) syllabus. Its articles are silent about a company secretary. Which statement is correct?

A private company is generally not obliged to appoint a company secretary, although it may do so if it wishes. The requirement to have a secretary, and for that person to be qualified, applies to public companies, not to private ones.

  1. AA private company is generally not required to appoint a company secretary, though it may choose to do soCorrect
  2. BEvery private company must appoint a qualified lawyer as company secretary within one month
  3. CA private company must have a company secretary who is also a director

Explanation

Under the general approach in the syllabus, only public companies must have a company secretary. A private company may appoint one voluntarily, so no mandatory appointment, qualification or directorship link applies. The other options wrongly impose duties on private companies.

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