What is the primary responsibility of the "Corporate Secretary"?

The primary responsibility of the Corporate Secretary centers on maintaining the corporation's records and ensuring compliance with corporate governance principles. This role includes a variety of essential functions, such as organizing and documenting board meetings, maintaining minutes of these meetings, keeping track of corporate documents like articles of incorporation and bylaws, and ensuring that the corporation adheres to legal requirements and regulatory standards. Effective governance is key in today's corporate environment, and the Corporate Secretary plays a crucial role in facilitating communication between the board of directors and the shareholders, thus upholding transparency and accountability within the corporation.

While the other roles mentioned, like overseeing financial audits, managing advertising, or directing operational strategies, are important within a corporation, they fall under different positions such as Chief Financial Officer (CFO), marketing director, or operations manager, respectively. These roles focus on their specific areas, but the Corporate Secretary's duties are distinctively aligned with corporate governance and compliance, making option B the accurate description of the primary responsibility of a Corporate Secretary.