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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA LW Exams › company secretary + auditors
Hi Mike,
1. can a company secretary be anyone, including someone who is also a director?
2. the notes says the one of the secretary’s duties is to: “Arrange the induction process for new neds”. what are neds?
3. then notes say that auditors: “Cannot be : Partner or employee of the above”. is that a type on employee, where you meant “relative”?
thank you.
1) Yes, but unlikely. Private companies do no longer need to have a company secretary and public companies should have a properly qualified company secretary
So it’s unlikely that there will be many new companies incorporated where the chosen secretary is also a director
But, in answer to your question, yes! Why not?
2) Non-executive directors?
3. “then notes say that auditors: “Cannot be : Partner or employee of the above”. is that a type on employee, where you meant “relative”?”
No, I meant ’employee’
OK?