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Topic: Business
Number of pages / Number of words: 4 / 934
Essay's paper body

However the

company directors are required to take all

reasonable steps to ensure that each company

secretary as appointed by them has the

necessary knowledge and experience to

discharge his/her functions as a company

secretary.

Section 171(1AB) of the Act provides that

the Registrar of Companies may require a

private company to appoint a professionally

qualified company secretary whose qualifications

are stipulated in Section

171(1AA)(b), (c) or (d), if he is satisfied that

the company has failed to comply with any

provision of the Act with respect to the

keeping of any register or other record...


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The following should

be disregarded as accounting transactions of

a company:

(a) the taking of shares in the company by a

subscriber to the memorandum in pursuance

of an undertaking of his in the

memorandum;

(b) the appointment of a company secretary

and an auditor;

(c) the maintenance of a registered office;

(d) the keeping of registers and books;

(e) the payment specified in the Second

Schedule or an amount of any fine or

default penalty paid to the Registrar...


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