Then, in the late 19th century, a formal role for the company secretary appeared as directors needed someone to organize meetings and keep the records required by the Companies Act (Tricker, 2012). The role of a secretary is basically to write a letter, take dictation, arrange appointments and run errands for the employer, so his status and role are limited (Dinnen, 2013). However, nowadays the company secretary plays an important role in the governance and administration of a company's affairs, especially in the three main areas which are the board of directors, the company and the shareholders (ICSA, 2009). The importance of the company secretary is mentioned in numerous studies and reports, such as the UK Cadbury Report (1992) and the survey conducted by Tricker (2012). According to the survey, 94% of company secretaries of listed companies in Hong Kong have key responsibility for the company's regulatory compliance and good corporate behavior.