Saturday, 21 September 2013

Key Managerial Personnel newly intoduced in Companies Bill 2013

In any company, quality of corporate governance and compliance of ethics depends upon quality of people taking charge of the affairs . After the passing of the Companies Bill 2013, for the first time the concept of Key Managerial Personnel, newly introduced in Companies Bill 2013, has been introduced in India.
The Key Managerial Personnel are the particular class of officers in the company. For the stake of more clarity of understanding the definition, the various terms used are chief executive officer, managing director, manager, company secretary, whole time director and chief financial officer.

Hence, the key provisions relating to Key Managerial Personnel is that, every whole time Key Managerial Personnel of a company are appointed by means of resolution passed by the board at the board meeting. If there is any vacancy in Key Managerial Personnel, then such vacancy is to be filled within six months by the board at the board meeting. The detailed register of Key Managerial Personnel must be kept at its registered office, with the detailed no. of securities held by them.

The whole time Key Managerial Personnel shall not hold office in more than one company, except in its subsidiary or holding company, but with the permission of the board he can be a director of any other company. He can be appointed as the as the companies managing director, if he is a managing director of one company and not more than one and appointment is done by passing of resolution by the board. There are even certain provisions on forward dealing in securities of company by the Key Managerial Personnel.

No comments:

Can GST Under RCM Not Charged and Paid from FY 2017-18 to October 2024 be Settled in FY 2024-25?

 In a recent and significant update to GST regulations, registered persons in India can now clear unpaid Reverse Charge Mechanism (RCM) liab...