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Under the provisions of the Companies Act, 2013, the appointment of an auditor is subject to certain statutory qualifications and disqualifications to ensure independence, integrity, and professional competence. The law seeks to maintain the credibility of financial reporting by prescribing who can be appointed as an auditor of a company and who cannot. With regard to qualifications, Section 141 of the Act provides that a person shall be eligible for appointment as an auditor only if he is a chartered accountant within the meaning of the Chartered Accountants Act, 1949 and holds a valid certificate of practice. This ensures that the auditor possesses the required professional ______ _________ _______ ___ _________ _________ ______ __________.
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