Board of Directors in Bangladesh: Composition, Powers & Duties

The governance of a company in Bangladesh is primarily regulated by the Companies Act 1994 , supplemented by the BSEC Corporate Governance Code 2018 for listed entities and the Bank Company Act 1991 for financial institutions. The Board acts as the supreme executive organ, exercising powers defined in the Articles…

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At a glance

Executive summary

The governance of a company in Bangladesh is primarily regulated by the Companies Act 1994 , supplemented by the BSEC Corporate Governance Code 2018 for listed entities and the Bank Company Act 1991 for financial institutions. The Board acts as the supreme executive organ, exercising powers defined in the Articles…

Practice area corporate rjsc
Reading time About 3 min
Latest date Review pending

Legal Framework & Statutory Basis

The governance of a company in Bangladesh is primarily regulated by the Companies Act 1994, supplemented by the BSEC Corporate Governance Code 2018 for listed entities and the Bank Company Act 1991 for financial institutions. The Board acts as the supreme executive organ, exercising powers defined in the Articles of Association (AoA).

1. Composition and Appointment

Under Section 90 of the Companies Act 1994, every public company must have at least three directors, and every private company at least two. Directors are typically appointed by shareholders in the Annual General Meeting (AGM) as per Section 91.

Director CategoryStatutory RequirementGoverning Section/Rule
Minimum Number2 (Private) / 3 (Public)Section 90, Companies Act 1994
Share QualificationAs per Articles of AssociationSection 97, Companies Act 1994
Independent Director1/5th of total Board (Listed)BSEC Notification 2018
Managing DirectorMandatory for Public CompaniesSection 109, Companies Act 1994

2. Powers of the Board

The Board's authority is derived from Section 80 and Schedule I (Table A) of the Act. Key powers include the issuance of shares, making calls on shareholders, and borrowing funds. However, certain powers are reserved for the shareholders via Special Resolution, such as altering the Memorandum (Section 12).

AppointmentFiduciary DutyComplianceLiabilityDirector Lifecycle & Compliance Roadmap

3. Duties and Liabilities

Directors owe a fiduciary duty to the company. Under Section 103, directors are prohibited from holding offices of profit without shareholder consent. Section 108 outlines the vacation of office for defaults, including failure to attend three consecutive board meetings or obtaining loans in violation of Section 103.

  1. Duty of Care: Directors must act with reasonable skill and diligence.
  2. Disclosure of Interest: Under Section 130, directors must disclose any interest in contracts or arrangements at board meetings.
  3. Unlimited Liability: While companies have limited liability, Section 87 allows for the memorandum to provide for unlimited liability of directors if so elected.

Consult Barrister Liton Asaduzzaman Sarkar

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Schedule Scoping

Frequently Asked Questions

What is the minimum age for a director in Bangladesh?

While the Companies Act 1994 is silent on a specific minimum age, the BSEC Corporate Governance Code and general contractual capacity under the Contract Act 1872 imply a minimum age of 18. However, for listed companies, specific fitness criteria apply.

Can a director be removed before their term expires?

Yes, under Section 106 of the Companies Act 1994, a company may by extraordinary resolution remove a director before the expiration of their period of office, notwithstanding anything in the articles or agreement.

What are the consequences of failing to disclose an interest in a contract?

Pursuant to Section 130 of the Companies Act 1994, a director who fails to disclose their interest in a contract or arrangement entered into by the company shall be liable to a fine, and the contract may be voidable at the option of the company.

◆ Related Statutory Guides & Practice Insights

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Official Regulatory Authorities, Gazettes & Forms

Governing Primary Statutes: Companies Act 1994, Partnership Act 1932, Local Government (City Corporation) Act 2009

<div style="margin-bottom:12px; padding-bottom:12px; border-bottom:1px solid #1E293B;">
  <a href="https://www.roc.gov.bd/" target="_blank" rel="noopener noreferrer" style="color:#C5A059; font-weight:600; font-size:14px; text-decoration:underline;">Registrar of Joint Stock Companies & Firms (RJSC) &nearr;</a>
  <p style="color:#94A3B8; font-size:12px; margin:4px 0 0 0; line-height:1.4;">Online Name Clearance, MoA/AoA Registration & Returns Filing</p>
</div>

<div style="margin-bottom:12px; padding-bottom:12px; border-bottom:1px solid #1E293B;">
  <a href="https://bida.gov.bd/" target="_blank" rel="noopener noreferrer" style="color:#C5A059; font-weight:600; font-size:14px; text-decoration:underline;">Bangladesh Investment Development Authority (BIDA) &nearr;</a>
  <p style="color:#94A3B8; font-size:12px; margin:4px 0 0 0; line-height:1.4;">One-Stop Service (OSS), 100% Foreign Equity Approvals & Branch/Liaison Office Permission</p>
</div>

<div style="margin-bottom:12px; padding-bottom:12px; border-bottom:1px solid #1E293B;">
  <a href="https://bdlaws.minlaw.gov.bd/" target="_blank" rel="noopener noreferrer" style="color:#C5A059; font-weight:600; font-size:14px; text-decoration:underline;">Ministry of Law, Justice & Parliamentary Affairs &nearr;</a>
  <p style="color:#94A3B8; font-size:12px; margin:4px 0 0 0; line-height:1.4;">Codified Statutory Laws of Bangladesh</p>
</div>
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