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The auditor should be Qualified and Independent,
The Following issue could prevent being the suitable person to be appointed ;
(1) To be a present or past director, officer or
employee of the company during the near period.
(2) To be a partner or a shareholder
(3) If the person is a Spouse/wife/husband of a director or officer or partner of the company.
(4) Being have business or money deals, owes money for/with the company.