Under the Insolvency and Bankruptcy Code, 2016, a Company Secretary remains an important compliance and governance functionary during CIRP, but does not continue with independent board-level control once the process begins. From the insolvency commencement date, management of the corporate debtor vests in the Interim Resolution Professional or Resolution Professional, and the powers of the board stand suspended. At the same time, the Company Secretary, being part of the company’s key managerial personnel, falls within the definition of “personnel” and is required to report to the IRP/RP, provide access to documents and records, assist with statutory information, and support the smooth conduct of the process. The legal position therefore is that the Company Secretary’s role continues in a functional and compliance-support capacity: maintaining corporate records, facilitating disclosures, coordinating regulatory filings, supporting the preservation of the company as a going concern, and assisting the RP with information needed for the CIRP. There is, however, no separate voting right in the Committee of Creditors merely by virtue of being a Company Secretary; control shifts to the IRP/RP and the CoC framework under the Code.