Body corporate classification: LLPs of chartered accountants not treated as body corporate for auditor disqualification, permitting LLP audit appointments. Limited Liability Partnerships of chartered accountants are not to be treated as a body corporate for the limited purpose of auditor disqualification under section 226(3)(a) of the Companies Act, 1956; the Ministry of Corporate Affairs has issued a clarification and forwarded a notification for Gazette publication confirming LLPs' eligibility for appointment as company auditors for that specific purpose.