The correct option is
A True
This statement is True,due to the following reasons:
(i) The Directors are elected representatives of the shareholders.
(ii) The Company Secretary is an executive officer of a Joint Stock Company.
(iii) The decision taken by the Board of Directors are implemented by the Secretary.
(iv) The Secretary acts as link between the Directors and other management personal and staff.
(v) The Secretary provides assistance and guidance to the directors while discharging their duties and responsibilities.
(vi) The Secretary is responsible to inform the directors regarding Board Meeting .Hence he/she has to send notice,agenda and other information to all directors of the company.
(vii) The Secretary has to hold the meeting of directors from time to time as per the permissions of the Companies Act.
(viii) So,the Secretary has to perform various duties toward the directors of the company.
(ix) The Secretary is therefore said to be the ears,eyes,hand and mouth - piece of he 'Board'.