Form no 29B

1. According to sec 115JB(4) form 29B is to be signed by an accountant as defined under sec 288(2) which defines accountant. 
2. The accountant may not necessarily be a statutory auditor of the company but at the same time, he should not be the one who is disqualified being a statutory auditor of the company. 
3. For example : 
An auditor who signs Form 29B should not be doing an internal audit for your company. In this case, he is disqualified to be appointed as an auditor of the company. He cannot sign form 29B. 
4. Make sure he is not the person (auditor) who is disqualified to be appointed as an auditor as per sec 141(3) of companies act, 2013. 
Please correct me if the above solution has an alternative view.