Every company, other than a small private company or a Category 2 Global Business Company (GBC2), must have a secretary. In case a GBC2 or a small private company does not have a secretary, it is assumed that the duties imposed on the secretary under the Act, will have to be fulfilled by the Board or a director named by the Board.
The secretary must be a natural person of full age and capacity; be ordinarily resident in Mauritius; have consented to act as secretary; and have the relevant qualifications. The Registrar may approve a corporation to act as secretary where one of the members of the corporation is ordinarily resident in Mauritius and the member accepting responsibility for the work as secretary has the professional qualification.
In the case of a Category in Global Business Company, the company may have a corporate secretary with no members of the corporation ordinarily resident in Mauritius.
