Who among the following are identified as the Key managerial personnel in the Indian Companies Act, 2013?

A. Chief Executive Officer

B. Whole Time Director

C. Company secretary

D. Chief Risk Officer

E. Manager

Choose the most appropriate answer from the options given below:

Correct option is D

Key managerial personnel (KMP) refers to top executives who hold key positions and have significant decision-making authority in a company. The concept of KMP is defined under the Indian Companies Act, 2013. The Act specifies the following positions as KMP: Chief Executive Officer (CEO) or Managing Director (MD) or Manager: The CEO/MD/Manager is responsible for the overall management and administration of the company. Whole-time Director: A whole-time director is a director who devotes his/her whole-time attention to the company and is not engaged in any other business or occupation. Chief Financial Officer (CFO): The CFO is responsible for managing the financial affairs of the company, including financial planning, budgeting, accounting, and reporting. Company Secretary (CS): The CS is responsible for ensuring compliance with legal and regulatory requirements, maintaining company records, and facilitating communication between the company and its shareholders and stakeholders.