Question

Match the following pair with reference to definitions as given in the Companies Act, 2013:

List-I	List-II
(1) Manager	(I) Section 2(53)
(2) Chief Executive Officer	(II) Section 2(25)
(3) Chief Financial Officer	(III) Section 2(24)
(4) Company Secretary	(IV) Section 2(19)

Select the correct answer from the options given below -

• A. (1)-(I), (2)-(II), (3)-(IV), (4)-(III)
• B. (1)-(II), (2)-(I), (3)-(IV), (4)-(III)
• C. (1)-(IV), (2)-(III), (3)-(I), (4)-(II)
• D. (1)-(IV), (2)-(I), (3)-(III), (4)-(II)

Answer 1

The correct option is A (1)-(I), (2)-(II), (3)-(IV), (4)-(III)

• Section 2(19) of the Companies Act, 2013 defines Chief Financial Officer as a person appointed as the Chief Financial Officer of a company.
  
• Section 2(24), defines a "company secretary" or "secretary" as a company secretary as defined in clause (c) of subsection (1) of section 2 of the Company Secretaries Act, 1980 who is appointed by a company to perform the functions of a company secretary under this Act.
  
• Section 2(25) defines "company secretary in practice" as a company secretary who is deemed to be in practice under sub-section (2) of section 2 of the Company Secretaries Act, 1980.
  
• Section 2(53) defines "manager" means an individual who, subject to the superintendence, control and direction of the Board of Directors, has the management of the whole, or substantially the whole, of the affairs of a company, and includes a director or any other person occupying the position of a manager, by whatever name called, whether under a contract of service or not.