One Private Limited Company have appointed “Voluntarily” (Not Mandatorily as required in terms of Section 203 of the Act) one office of the Company as CEO who is not a Director of the Company. Kindly clarify the following :-01. Will he term and considered as KMP in term of Provision of Section 2(51) of the Act ?02. Will he termed and considered as officer in default in terms of Provision of section 2(60) of the Act ?03. Whether the Company require to File Form DIR-12 in respect of his appointment as CEO ?04. Is it mandatory to disclose details of appointment of such CEO in Board’s Report in terms of section 134 (3)(q) read with sub-rule 5 of rule 8 of the Companies (Accounts) Rules, 2015 ?04. Is it mandatory to sign Financial Statements by him in terms of section 134(1) of the Act ?Expert advices and suggestion on the subject matter are invited