Other Company Officers
Автор: Corporate and Business Law
Загружено: 2022-10-31
Просмотров: 370
Описание:
COMPANY SECRETARY:
Company secretary - officer appointed by the directors of a firm as responsible for ensuring that the firm’s legal obligation under the corporate legislation are complied with.
Characteristics:
a) Can be an individual or corporate body;
b) Any nationality;
c) Can reside anywhere;
d) May also be a director;
e) Responsibilities are generally administrative matters (including filing Companies House returns);
f) Reportable to the board.
If no secretary was appointed, duties and responsibilities previously placed on company secretary are still
applicable and must be carried out by the director.
Note: Private company does not need a secretary.
COMPANY AUDITOR:
Auditor - trained specialist who creates an independent reports to the shareholders of a company or the members of a limited liability partnership about:
a) whether financial statements are prepared in accordance with company law and specifically the Companies
Act 2006 as applied to the different kinds of businesses;
b) whether the accounts of business are true and fair view of company's affairs.
Auditors are appointed for a single financial year.
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