Q.Maintaining the register of members and processing share transfers are, for a Company Secretary, primarily duties towards:
(A) The Registrar of Companies
(B) The Board of Directors
(C) The shareholders
(D) The stock exchange

The register of members and share transfers directly concern the identity and holdings of the company's owners, which is precisely the shareholder-facing group of duties.

A Company Secretary's duties towards shareholders specifically include maintaining the register of members and processing share transfers/transmissions, alongside organising the AGM and handling shareholder correspondence — because these activities directly concern the identity and rights of the company's owners.

Option-by-option analysis:

• (A) Incorrect — filings with the Registrar of Companies are a statutory duty, a separate category from register-of-members maintenance.
• (B) Incorrect — Board-facing duties concern convening meetings, agendas, and Minutes, not share ownership records. …

Classifying register-of-members maintenance as a 'statutory' duty rather than correctly grouping it under duties owed to shareholders — the four-way grouping (statutory / administrativ …