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    <title>Special audit Who should be appointed as special auditor Policy regarding</title>
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    <description>Special audit appointments by the Central Government are discretionary, to be exercised only in exceptional circumstances after necessary enquiry. The Government may appoint a chartered accountant not in private practice when justified by special circumstances, and such appointments do not conflict with the Chartered Accountants Act; the Government will decide who is suitable where the company&#039;s regular auditor is unsuitable for the special audit.</description>
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      <description>Special audit appointments by the Central Government are discretionary, to be exercised only in exceptional circumstances after necessary enquiry. The Government may appoint a chartered accountant not in private practice when justified by special circumstances, and such appointments do not conflict with the Chartered Accountants Act; the Government will decide who is suitable where the company&#039;s regular auditor is unsuitable for the special audit.</description>
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