The correct answer is: A. Agenda and minutes.
A company secretary is a professional who is responsible for the administrative and legal affairs of a company. They typically have a law degree and experience in corporate law. The company secretary’s duties include:
- Maintaining the company’s registers and records
- Preparing and filing the company’s annual returns
- Representing the company at meetings and hearings
- Advising the board of directors on legal and regulatory matters
- Ensuring that the company complies with all applicable laws and regulations
The company secretary is also responsible for maintaining and preparing the company’s agenda and minutes. The agenda is a list of the items that will be discussed at a meeting, and the minutes are a record of what was discussed and decided at the meeting. The company secretary must ensure that the agenda and minutes are accurate and complete.
The other options are incorrect because they are not the responsibility of the company secretary. Wage sheets are prepared by the human resources department, audit reports are prepared by the external auditor, and financial transactions are recorded by the accounting department.