Qualifications and disqualifications of auditors.

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..... n the meaning of the Chartered Accountants Act, 1949 (38 of 1949). (2) None of the following persons shall be qualified for appointment as auditor of a multi‑State co‑operative society ( a ) a body corporate; ( b ) an officer or employee of the multi‑State co‑operative society; ( c ) a person who is a member, or who is in the employment, of an officer or employee of the mul .....

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