Section (149)(1)(e)(ii)
As per this provision none of the directors who has been an employee or partner or a proprietor, in anyof the three financial years immediately preceeding the financial year in which he is proposed to be appointed, of-
(A) a firm of auditors, CS in practice or cost auditors of the company or its holding, subsidiary or associate company, its holding, subsidiary or associate company; or
(B) any legal or a consulting firm that has or had any transaction with the company, its holding, subsidiary or associate company amounting to 10% or more of the gross turnover of such firm.
Query
Is this 10 % is for legal or consulting firm only or it is also for auditors, cs and cwa
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