State the person responsible for complying with the provisions regarding maintenance of Books of Accounts, etc. of a Company.

(a) Persons responsible to maintain books As per section 128 (6) of the Companies Act, 2013, the person responsible to take all reasonable steps to secure compliance by the company with the requirement of maintenance of books of accounts etc. shall be: (a) Managing Director, (b) Whole-Time Director, in charge of finance (c) Chief Financial Officer (d) Any other person of a company charged by the Board with duty of complying with provisions of section 128.