Describe the categories of persons who do not qualify to be appointed auditors of a company

ANSWER
Categories of persons disqualified to be auditors:
• A body corporate.
• An officer or servant of the company.
• A person who is a partner or in employment of an officer or servant of the company.
• A person disqualified for appointment as an auditor of a holding or subsidiary company.
• Common law disqualification e.g. undischarged bankrupts, persons of unsound mind.