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In the tutorial, Amir and Diana discuss the responsibilities of the company secretary regarding meeting minutes. The company secretary is tasked with recording voting results, maintaining attendance records, and documenting all activities during annual shareholder meetings. This information is compiled into written minutes, which must be available to all shareholders and the general public. Amir emphasizes that meeting minutes are not merely summaries but formal legal documents that represent the official actions of a company's board of directors or government leadership, underlining the importance of accurate documentation for business and governmental activities.