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    Question

    Under the Companies Act, 2013, "Key Managerial

    Personnel" (KMP) does NOT include: 
    A The Chief Executive Officer Correct Answer Incorrect Answer
    B The Company Secretary Correct Answer Incorrect Answer
    C The Whole-time Director Correct Answer Incorrect Answer
    D The Statutory Auditor Correct Answer Incorrect Answer
    E The Chief Financial Officer Correct Answer Incorrect Answer

    Solution

    Section 2(51) defines KMP as CEO, MD, CS, Whole-time Director, CFO, and such other officer as prescribed. Auditors are independent external entities.

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