Disqualification of company auditor | Auditing | ICAI | VNSGU | BCom Sem 6 |

Disqualification of An Auditor
The following persons shall not be eligible for appointment as an auditor of a company, namely:-
(a) A body corporate other than a limited liability partnership
(b) An officer or employee of the company
(c) A person who is a partner, or who is in the employment, of an officer or employee of the company
(d) A person who is indebted to the company, or its subsidiary, or its holding or associate company or a subsidiary of such holding company, in excess of such amount as may be prescribed; orwho has given a guarantee or provided any security in connection with the indebtedness of any third person to the company, or its subsidiary, or its holding or associate company or a subsidiary of such holding company, for such amount as may be prescribed;
(e) A person or a firm who, whether directly or indirectly, has business relationship with the company, or its subsidiary, or its holding or associate company or subsidiary of such holding company or associate company of such nature as may be prescribed;
(f) A person whose relative is a director or is in the employment of the company as a director or key managerial personnel;
(g) A person who is in full time employment elsewhere
(h) A person who has been convicted by a court of an offence involving fraud and a period of ten years has not elapsed from the date of such conviction
(i) A person appointed as an auditor of a company attracts any of the above disqualifications after his appointment, he shall vacate his office as such auditor and such vacation shall be deemed to be a casual vacancy in the office of the auditor.
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• Qualification of Compa...
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[@souravbadyakar2527]

Sir , apka lecture bohot bariye hai, muje clear ho geya Inka concept 👍🏻🤩

[@HarshikaThorat-mj8fx]

Sir your explanation is so easy to understand.. 🔥it's really helpful in r exams ☺️🙏 thank you so much sir..✨

[@masteramanpandat2003]

Bruhhhh aaap kamal ke teacher hooo

[@_ineligible_bachelor]

Thnx:)
I am glad students are able to connect with my teaching style
Such comments keeps me motivated to upload one video each day :)

[@krupadesai2984]

very easy explanation 😊

[@d-vlogs8152]

Best

[@grey_mindset]

Tysm sir ❤❤

[@tanmoysarkar8898]

Sir ! Point C me partner kisko bola gaya hai ? Husband/wife or friends and relatives ?

[@krupadesai2984]

sir also explain another point plz

[@PrinceSharma-m6n]

Qualification of auditor explain kijiye plz

[@_ineligible_bachelor]

Qualification of co. Auditor👇🏻
ua-cam.com/video/ht9C4ZTyQQ8/v-deo.htmlsi=zFtt7f-uDjJHazaZ

[@arjavjain5671]

sir aapki height?

[@_ineligible_bachelor]

@@arjavjain5671 6’2

[@_ineligible_bachelor]

@@arjavjain5671 what my height has to do with my teaching?

[@arjavjain5671]

@@_ineligible_bachelor sir u should try modeling that is why