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Qualifications and disqualifications of auditors.

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....nt within the meaning of the Chartered Accountants Act, 1949 (38 of 1949). (2) None of the following persons shall be qualified for appointment as auditor of a multi‑State co‑operative society- (a) a body corporate; (b) an officer or employee of the multi‑State co‑operative society; (c) a person who is a member, or who is in the employment, of ....

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