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Extra info for ACCA - P1 Professional Accountant: Study Text
Duties include issuing the agenda in advance, attending the meeting and ensuring that proper procedures are followed, drafting and circulating the minutes. Importantly the secretary may be responsible for communicating the decisions to the staff of the company or to outsiders. (b) Signing, authentication and maintenance of documents and registers. The secretary will normally be responsible for completing and signing the annual return of the company and delivering various other statutory documents to the authorities.
There are a number of ways on which this information can be provided: • • • • An organisation-wide employee report Organisation-wide information on financial results, but breaking down information on personnel or sales to a unit level Including statements by managers on their individual activities Producing separate inserts about each division Employees’ contribution to corporate governance is to implement the risk management and control procedures. As we shall see in Chapter 5, the company’s culture will impact significantly on this, so that if enforcement measures are lax or employees do not have the skills or knowledge necessary to implement procedures, governance will be undermined.
The secretary is also responsible for maintaining the statutory registers. General administrative duties. The secretary may act as the general administrator and head office manager. Tasks include ensuring compliance with the company's memorandum and articles, and other statutory and regulatory requirements such as the Listing Rules. The secretary may also be responsible for maintaining the accounting records required by law, corresponding with legal advisers, tax authorities, trade associations etc and administering the office.