S Interior Decorators and Furnishers Limited which has not accessed the primary market so far, is required to appoint whole-time Key Managerial Personnel (KMPs) in view of fact that it has surpassed the threshold limit which necessitates such appointment. Out of the three whole-time KMPs which it is obligated to keep on roll, it has already appointed a Managing Director (M and a Company Secretary. From the given options, choose the third KMP which needs to be appointed by the company under the given circumstances.

  • A

    Chief Executive Officer (CEO)

  • B

    Chief Financial Officer (CFO)

  • C

    Whole-time Director (WTD)

  • D

    Chief Manager (CM)