কামরুল হাসান নূর 
Bangladesh Secretarial Standard-3 (BSS-3) is a publication by the Institute of Chartered Secretaries of Bangladesh (ICSB) that provides guidelines and standards of Minutes. Every company is required to keep Minutes of all meetings as evidence of the proceedings recorded therein. Minutes should contain a fair and correct summary of the proceedings of the meeting and should normally convey why, how, and what conclusions were arrived at about each business transacted at the meeting. The standard prescribes a set of principles for the recording of minutes of the meetings.
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