Companies Act 2014 section 226

Duties of secretary

Section 226 sets out the duties and responsibilities of the company secretary, including how those duties are assigned, the skills required for the role, and the formal acknowledgement a secretary must provide upon appointment.

• The company secretary's duties are delegated by the board of directors, without affecting the secretary's existing statutory and common law obligations.
• Directors must ensure that anyone appointed as secretary has the skills necessary to maintain (or arrange for the maintenance of) the company's non-accounting records required under the Act.
• This skills requirement applies equally where a director of the company is appointed as secretary, and all references to a secretary include joint secretaries.
• On appointment, the secretary must sign a formal declaration acknowledging that they have legal duties and obligations under the Companies Act, other statutes, and at common law.