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Best Answer
RaviRavi Staff answered 1 year ago

First of all Auditor has to give certificate under Sec 139, that he has disclosed all pending and past disciplinary cases against him. 
Further he also has to certify is not disqualified.
There is no mechanism to test whether auditor is really disqualified or whether all cases are disclosed, both of them work on the basis of self certification by auditor.
chances that he will lie in certificate are less, and if he lies he will be punished stringently. and there are always well-fishers in market who will report this to authorities 

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