Which among the following are NOT qualified to be appointed as auditor of a company?

a. An individual who is a Chartered Accountant and holds a Certificate of Practice as per CA Act, 1949

b. A limited liability partnership firm, which has all partner as Chartered Accountants

c. Officer or employee of the company who is qualified Chartered Accountant degree holder too

d. Any Chartered Accountant whose appointment will result in the person being the auditor of more than 10 companies



  • A

    a) and b)


  • B

    b), c) and d)


  • C

    c), and d)


  • D

    a), b) and d)