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A. Former Director B. Internal Auditor C. Parent of a Director D. Nur (B. and (C. A company`s auditors may only provide services approved by the company`s board of directors or audit committee. However, the auditor of a company may not provide the following services to a company or its holding company or subsidiary: An auditor of a company is a person appointed to verify the accuracy of the company`s accounts. Under the Companies Act 2013, only one practising chartered accountant (CA) can be appointed as an auditor in a company. A person is not suitable for appointment as auditors of a company unless he is authorised to act as statutory auditor. An audit firm can also be appointed auditor of a company.

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