An office exists independent of the person holding it (see E4.201). An office may be created by charter, statute or other document that is or forms part of the constitution of an organisation or which governs its operation1.
A director is an office because the Companies Act requires a company to have at least one director. Likewise, a company secretary is an office as all companies must have a company secretary. However, this does not mean that everyone who carries out duties specified by law is an office holder. For example, a local authority has a statutory duty to collect refuse but this does not make a refuse collector an office holder rather than
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