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Director, Auditor and Secretary - Coggle Diagram
Director, Auditor and Secretary
Director
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Fiduciary Positions
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Individual Shareholder
Must not exercise their power in contrary with the company interest even with the instruction from the shareholder
Creditors
Must have regard the interest of the creditors especially in situation where the company is insolvent or nearing solvency.
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Auditor
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Scope of Duties
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The procedures and methods used by a holding company or a subsidiary in arriving at the amount taken into consolidated accounts were appropriate
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