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The company secretary, as an officer of the company, may be criminally liable with the directors for defaults; per Helen Ashton, The Company Secretary's Handbook,

"The company secretary, as an officer of the company, may be criminally liable with the directors

for defaults"; per Helen Ashton, The Company Secretary's Handbook, 5th ed. (2008) at p.5.

Explain the basis for the company secretary's liability for actions undertaken on behalf of the

company.

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