hi ramaswami, article well written I would like to add one important aspect that definition of ceo means an officer and officer is defined to mean “officer” includes any director, manager or key managerial personnel or any person in accordance with whose directions or instructions the Board of Directors or any one or more of the directors is or are accustomed to act. So in order to be ceo as per companies act, he either has to be a director, manager or appointed by board as kmp. there are no. of cases where companies (HR) have appointed CEO as an employee and not by board. I believe these types of ceo will not fall within the definition of companies act. let me know your views..