'The Company Secretary and Chairperson shall take due and reasonable care while handling virtual meeting.' Evaluate the statement.

The Chairperson of the meeting and the Company Secretary while handling virtual meeting shall take due and reasonable care with respect to the following: to safeguard the integrity of the meeting by ensuring sufficient security and identification procedures to record proceedings; to ensure availability of proper video conferencing or other audio visual equipment or facilities for providing transmission of the communications for effective participation of the directors and other authorised participants at the Board meeting; to record proceedings and prepare the minutes of the meeting; to store for safekeeping and marking the tape recording(s) or other electronic recording mechanism as part of the records of the company at least before the time of completion of audit of that particular year; to ensure that no person other than the concerned director are attending or have access to the proceedings of the meeting through video conferencing mode or other audio visual means; and to ensure that participants attending the meeting through audio visual means are able to hear and see the other participants clearly during the course of the meeting. The directors, who are differently abled, may be facilitated by the Board to allow a person to accompany him provided such Director requests the Board to allow a person to accompany him and ensures that such person maintains confidentiality of the matters discussed at the meeting.