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    ROUNIKA SINGH New Member

    The provision for rotation of auditor states that

    If a partner, who is in charge of an audit firm and also certifies the financial statements of the company, retires from the said firm and joins another firm of chartered accountants, such other firm shall also be ineligible to be appointed for a period of five years.

    Can a partner of the said firm who does not certifies the financial statement and is not the incharge if retires and joins another firm of CA. Will he be eligible to be appointed for the next term?
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