Office of profit restrictions require special resolution and Central Government approval in high remuneration related party appointments. Appointments to an office or place of profit carrying remuneration above the statutory threshold require a special resolution of the company and the prior approval of the Central Government. If Central Government approval for the managerial appointment has already been obtained under the managerial appointment regime, further governmental approval under the reinforced provision is unnecessary, though the company must still pass the special resolution. Prior appointment exemptions continue to apply where applicable. Court appearances by advocates do not create an office of profit, but regular legal retainers do.