ICAB PL Audit & Assurance Practice Questions - ICAB CA Professional Level Audit And Assurance (Bangladesh) Exam

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Which of the following persons is expressly disqualified under Section 212 of the Companies Act 1994 from being appointed as an auditor of a company in Bangladesh?

A person who is an officer or employee of the company, or a partner or employee of such officer or employee A Chartered Accountant holding a valid Certificate of Practice from ICAB who has audited the company for one year A member of ICAB who holds no shares or indebtedness in the company or its subsidiaries An audit firm consisting of three practicing ICAB partners with no personal or financial ties to the company

Correct Answer:

A person who is an officer or employee of the company, or a partner or employee of such officer or employee

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