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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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