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disqualification of an audior

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(Querist)
22 October 2016 sir as per sec 141(3)(d)(ii) of co's act 2013 an auditor is guilty if he is appointed as an auditor in a concern in which he is indebted for an amt exceeding 5 lac . but as per concil general guidelines 2008 the limit is 10000. which rule to follw?
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CA Amrita Chattopadhyay

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CA Amrita Chattopadhyay (Expert)
24 October 2016 You need to follow the latest guidelines issued in Companies Act, 2013
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KRISHNENDU MAITI

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KRISHNENDU MAITI (Querist)
24 October 2016 thank you mam
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