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प्रश्न
Justify the following statement:
Secretarial Standards should be in conformity with the Act.
उत्तर
(a) Secretarial Standards (SS) means Secretarial standards as issued by the Institute of Company Secretaries of India constituted under Section 3 of the Company Secretaries Act 1980 and approved by the Central Government through the Ministry of Corporate Affairs. The 88-1 and 88-2 are approved by the Central Government and mandatory to be observed by all companies in India. Secretarial Standards are formulated and developed to bring uniformity and to standardize diverse secretarial practices prevailing in the corporate world.
(b) The secretarial standard is reviewed by Secretarial Standard Board (588) once in a year or whenever there is a substantial change in the law whichever is earlier. Institute of Company Secretaries of India (ICSI) has prepared and issued as many as 10 Secretarial Standards.
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