Companies Act · KMP

Key Managerial Personnel Under Section 203: Appointment and Records Checklist

Finin2min Compliance Desk·June 2026·7 min readKMP

KMP roles create statutory accountability and signing authority. Section 203 should be reviewed before appointing or changing managing director, CEO, company secretary, CFO or other specified managerial roles.

Section 203 base

Section 203 deals with appointment of key managerial personnel. The official Act identifies key managerial personnel roles such as managing director, CEO/manager, company secretary, whole-time director and chief financial officer, subject to applicability.

Appointment file

DocumentControl
Board approvalSupports appointment and terms.
Consent/appointment letterCaptures role, remuneration and effective date.
DIR / MCA filing, where applicableAligns MCA record with appointment.
Authority matrixDefines signing and approval authority.
Handover records for changeProtects continuity and accountability.

Finance-team controls

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Official sources used

This article is intentionally source-limited to official MCA / India Code material. Verify final filing positions with the latest Act, Rules, MCA forms and portal advisories before publishing.

FAQs

Which section covers KMP appointment?

Section 203 covers appointment of key managerial personnel.

Who can be KMP?

The Act includes roles such as MD/CEO/manager, company secretary, whole-time director and CFO, subject to applicability.

Why should finance care?

KMP roles connect to signing authority, financial reporting and statutory filings.