Sir in every answer related to Disqualification of auditor it is given that – if a partner of a firm is disqualified (either due to rotation provisions or sec 141) is disqualified, whole firm will be disqualified for appointment. Sir what is the basis of this effect? Is this due to interpretation of rotational provisions? Or if not, in which sec it is given? Sir I am convinced whit the effect but want to know it origin. Thanks☺️

30th September 2017