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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Auditor eligibility: chartered accountant requirement and prohibition of specified conflicts to preserve auditor independence.</h1> Eligibility to be appointed auditor is limited to a chartered accountant or a firm with a majority of practising partners qualified as such; only qualifying partners may sign for an appointed firm. A prescribed set of disqualifications-including corporate status (except LLP), employment ties with the company, ownership or indebtedness above prescribed thresholds, specified business relationships, relatives in managerial roles, full time employment elsewhere, excess concurrent auditor appointments, certain fraud convictions, and rendering proscribed services-bar appointment or require vacation of office if incurred after appointment, with such vacation treated as a casual vacancy.

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