Where a company is a private limited company (‘LTD’) under the Act and assuming the company has converted to the new model private company, and only has one director, then in this situation the director and secretary must be two different persons (secretary can be a body corporate).
For all other types of companies including companies which have not yet converted to the new company types during the transition period (including existing private companies) there is a requirement that these companies have two directors. One of these directors may also act as the secretary. For these companies there is no specific requirement to have a secretary separate from the directors.