Auditor appointment and rotation: prescribed procedures, eligibility limits and mandated fraud-reporting obligations to regulators. The rules govern auditor selection and appointment processes, requiring audit committees or boards to evaluate qualifications, disciplinary history and suitability, recommend candidates and follow specified procedures for board disagreement, member ratification and auditor certification. They prescribe rotation and ineligibility conditions-including network restrictions and transitional calculations-procedures for removal and resignation using Form ADT-2 and ADT-3, auditor report additions on litigation and provisions, and a mandated reporting process to the Central Government for suspected frauds via Form ADT-4.