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(i) Only qualified auditors can be appointed to audit company accounts. To be qualified, one must be a Chartered Accountant or hold a restricted practice certificate. Certain people are disqualified from acting as auditors, including company employees/officers, those indebted to the company, and those who fail auditor qualification tests. (ii) Auditors can be appointed by directors, shareholders, or the central government. Directors appoint first auditors and fill casual vacancies. Shareholders appoint su
- Author
- Jones Mary
- Language
- EN