That is why, the remuneration of the secretary is not taken into account for the purposes of calculating overall managerial

In actual practice, a’ secretary is not simply a servant or agent or mouthpiece of directors, but something more than that. He plays an important role and

enjoys a unique position in the management of the company, though he has no role in the formulation of policies, which is the function of the Board. Since

the secretary is in possession of complete information about all internal and confidential matters relating to the company, he is in a better position to

advise the directors. He is closely associated with directors and enjoys confidence.

A secretary acts as a link between the directors and the staff and outsiders. The decisions taken by the Board are communicated to the staff and

outsiders through the secretary. In this sense he acts as a ‘Public Relations Officer.’ If the secretary enjoys the full confidence of the Board, he may be

entrusted with important executive powers. In such a situation, his position becomes second only to that of the directors.

From the above it becomes clear that a secretary is an important officer of the company who is responsible for executing the policies of the company and

providing the necessary information to the Board in the framing of policies.