Commerce · Class 12 Commerce
Ch 28Company Secretary — Class 12 Commerce, concept-first.
A company is an artificial legal person. It cannot sign a document, attend a meeting, or correspond with a government department on its own — it acts through human beings.
Key concepts
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Institute of Company Secretaries of India (ICSI)
The Company Secretaries Act, 1980 establishes the Institute of Company Secretaries of India (ICSI) as the statutory body regulating the Company Secretary profession in India.
Most relevant Q&A
Chapter contents
The NCERT structure, section by section. Open a section to see its questions, then read the concept-first solution.
Meaning and Definition of a Company Secretary
A company is an artificial legal person. It cannot sign a document, attend a meeting, or correspond with a government department on its own — it acts through human beings.
The Company Secretaries Act, 1980 and the Institute of Company Secretaries of India
The profession of Company Secretary in India is regulated by a dedicated Act of Parliament — the Company Secretaries Act, 1980.
Qualification and Appointment of a Company Secretary
Qualification. To be eligible for appointment as a Company Secretary under the Companies Act, 2013, a person must be a member of the Institute of Company Secretaries of India (ICSI).
Company Secretary as a Key Managerial Personnel
Section 203 of the Companies Act, 2013 identifies certain top-level officers of a company as its Key Managerial Personnel (KMP) — the persons through whom the company's day-to-day governance and compl…
Functions and Duties of a Company Secretary
A Company Secretary appointed as a Key Managerial Personnel of a company carries a wide range of responsibilities that together make the role the nerve-centre of the company's governance and complianc…
Company Secretary in Practice, Secretarial Audit, and Secretarial Standards
Company Secretary in employment vs. Company Secretary in Practice. So far this chapter has dealt with the Company Secretary as an employed Key Managerial Personnel of one company.
Sample & Board Papers
Sample papers and previous-year board questions for this subject.
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- Q2Define 'Company Secretary' as per the Companies Act, 2013.Free
- Q3What is the Company Secretaries Act, 1980? State its significance.Free
- Q7Distinguish between a Company Secretary (in employment) and a Practising Company Secretary.Preview
- Q9What are Secretarial Standards? State their legal status under the Companies Act, 2013.Preview
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- Q4Explain the qualification required and the circumstances in which appointment of a Company Secretary is compulsory for a company under the C…Free
- Q5Explain the position of a Company Secretary as a Key Managerial Personnel under Section 203 of the Companies Act, 2013.Free
- Q6Describe the functions and duties of a Company Secretary in a company.Preview
- Q8What is Secretarial Audit? Explain its applicability and the manner in which it is reported, under Section 204 of the Companies Act, 2013.Preview
- Q12"The Company Secretary is often described as the link between the Board of Directors and the outside world of regulators and stakeholders."…Preview