Disqualification of auditors(section 141)

Shivam Jain (Student CA Final ) (92 Points)

28 December 2016  
As per Section 141(3)(d), a person who, or his relative or partner is holding any security of or interest in the company or its subsidiary, or of its holding or associate company or a subsidiary of such holding company cannot be appointed as an auditor. So, if a "firm" holds securities, then can such firm be appointed as an auditor(because firm is not mentioned in disqualification,only partner is mentioned)? Thanks in advance.