According to section 141 of companies Act 2013, Auditor is restricted from auditing a company only if his relative holds shares more than face value of 100000 or is a key managerial person or both in the company
According to section 141(3)(f) under disqualification of auditor Where relative is a director or key managerial personnel.whereas, Relative includes Father,Mother,Brother,Sister,Daughter,Son & Spouse.
According to companies act,2013 CA cannot do audit where his father is an accountant.
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