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    <title>Companies Must Follow Section 203 for CFO Appointment; Consider Sections 184 and 189 for KMP Eligibility.</title>
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    <description>Appointment of Chief Financial Officer - In the absence of any specific mention regarding eligibility and the method of selection of the CFO in the AoA, it would be logical to take recourse to section 203 of the Companies Act, 2013 in the selection and appointment of CFO, and also keep in view sections 184 and 189 in adjudging the eligibility of the KMP. - AT</description>
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