293Topic list Syllabus reference
1 The company secretary F2(a)
2 The company auditor F2(b)
eOther company
officers
Introduction
In this short chapter we shall consider two other important company roles.
That of company secretary and auditor. In each case we shall consider their
appointment, duties and powers.
An important distinction to make is that a company secretary is a role
performed by an individual internal to the company. An auditor is an
independent third party.