Coo covered in kmp definition under related party

This query is : Resolved 

08 December 2014 Whether the COO (Chief Operating Officer ) covered in the key managerial personnel definition under the related party under section 188 & sec 2(76)..??

08 December 2014 COO is not covered under the definition of KMP under the Companies Act, 2013. The definition include CEO & CFO as KMP.

However as per AS-18, Key management personnel means those persons who have the authority and responsibility for planning, directing and controlling the activities of the reporting enterprise.

08 December 2014 Dear Mitesh Sir,
Thank You So Much.. for the help!
May God Bless You!
:)

24 December 2014 its my pleasure to help you . Thanks for the blessing


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