Cno-293.000/294.000
As per crux of all key points, all firm with common partner, signing partner, in charge partner will be ineligible for rotation.
But any other firm with relative of ca can. Take such audit after 2 tenure of 5 years ?
So firm AB & co can audit for 10yrs, X wife of a , X&co. Can take audit for 5yrs (for cooling period of ab & co) like this .??