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    <title>Definition of a relative for appointment as Statutory Auditor of a company</title>
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    <description>A person is a relative only if related as father (including step father), mother (including step mother), son (including step son), son&#039;s wife, daughter, daughter&#039;s husband, brother (including step brother) or sister (including step sister); mother&#039;s or father&#039;s brothers and sisters are therefore not treated as relatives for the purpose of restricting appointment as a statutory auditor.</description>
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      <description>A person is a relative only if related as father (including step father), mother (including step mother), son (including step son), son&#039;s wife, daughter, daughter&#039;s husband, brother (including step brother) or sister (including step sister); mother&#039;s or father&#039;s brothers and sisters are therefore not treated as relatives for the purpose of restricting appointment as a statutory auditor.</description>
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