Panel of Chartered Accountants for special audit: commissioners to empanel experienced, integrity qualified practitioners under section 142(2A). Commissioners are empowered to draw panels of Chartered Accountants for special audit under section 142(2A), deciding panel size by local conditions and using a common panel for multicommissioner charges. Guideline criteria recommend auditors with at least ten years' practice, sufficient experience in income tax matters, outstanding integrity and willingness to serve; a professional income threshold is suggested. Audit fees are to be determined according to case facts and local conditions.