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of <h1>Company Secretary Must Report on Legal Compliance and Adhere to Secretarial Standards, Approved by Central Government.</h1> The company secretary's functions include reporting to the Board on compliance with applicable laws and ensuring adherence to secretarial standards. These standards are issued by the Institute of Company Secretaries of India and approved by the Central Government. The secretary is also responsible for other duties as prescribed. The roles outlined do not alter the responsibilities of the Board of Directors, chairperson, managing director, or whole-time director under this Act or any other prevailing law.
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