Under Section 203 of the Companies Act, 2013, a Company Secretary is recognized as:

CS CSEET · Business Laws and Management · PYQS · October 2026
Under Section 203 of the Companies Act, 2013, a Company Secretary is recognized as:
(A) Auditor
(B) Key Managerial Personnel (KMP)
(C) Independent Director
(D) Compliance Officer only

Answer & Explanation:

Correct Answer: Option (B)

Correct answer: (B) Key Managerial Personnel (KMP).

Topics: Company Law

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