Company secretary

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who are the persons who have not been qualified to act as a PCS... ??
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Nobody in the world is allowed to act as a PCS unless  he holds a valid certificate of practice under Company Secretaries Act 1980:

 

https://www.icsi.edu/CSPractice/ObtainCP.aspx

 

Whether the disqulification of auditor u/s 226 (3) shall be applicable to sectetarial auditor of the company simultaneously......??????

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