For 739 — “a” is correct , appointment can take place only for 5 consecutive years at a time whether it is individual CA or CA Firm. Dont mix it with rotation requirement.
;For 791 — “c” is correct, we have to see frauds individually and not on aggregate basis.
as per reasons option c should be correct for mcq number 791?
yes c option is correct, answer given in book is also, typing error from my side