The correct answer is D. All the above.
According to the Companies Act, 1956, a company secretary can be an individual, a partnership firm, or a corporate body. The company secretary is responsible for the maintenance of the company’s statutory records and for ensuring that the company complies with all applicable laws and regulations. The company secretary also provides advice to the board of directors on a variety of matters, including corporate governance, compliance, and risk management.
An individual who is appointed as a company secretary must be a member of the Institute of Company Secretaries of India (ICSI). A partnership firm that is appointed as a company secretary must have at least one partner who is a member of the ICSI. A corporate body that is appointed as a company secretary must have a director who is a member of the ICSI.
The appointment of a company secretary is a significant decision for any company. The company secretary plays a vital role in ensuring that the company complies with all applicable laws and regulations. The company secretary also provides advice to the board of directors on a variety of matters, including corporate governance, compliance, and risk management. It is important to choose a company secretary who has the necessary experience and qualifications to fulfill these important responsibilities.