pg 1.7-slide-26- following can not become auditors of icai. 1) member of council 2) who has been member for past 4 yrs( his partner will be eligible) what does 2nd point means ?
In company act of ca is director he is disqualified and his partner is also disqualified
Similarly in ca act council member and past 4 year council members are diaqualdisqu, but there partners are not disqualified, they can take audit in their individual capacity
So this is difference between disqualification in company act and ca act