It is the duty of the Company Secretary to attend all Board, Committee and General Meetings as mentioned in section 205 of the Companies Act, 2013 read with Rule 10 of the Companies (Appointment and Remuneration of Managerial
Personnel) Rules, 2014.

Accordingly, Yes, it is mandatory for CS to attend all the board meetings.

Under section u/s 184 (1) and (2) disclosure is required to be given by the directors.

Section 184 (1) is a general disclosure requires to be given by all directors to disclose their concern or interest in any company (ies), bodies corporate, firms, or other association of individuals, along with shareholding in the following situation:

1. At the first Board Meeting in which he participates as a Director post appointment;
2. At the first Board Meeting held in every financial year;
3. At the first Board Meeting held after any change in the interest or concern in the disclosures already made earlier

Disclosure u/s 184 (2) is a specific disclosure given by the director at the meeting of
the Board in which a contract or arrangement is discussed and entered into/proposed to be entered into with any entity in which such director has an interest in the manner/ to the extent specified therein.