Auditing -JCI and CSEB - Section 63 New Amendment 2024 

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In this video, u have mentioned according to section 63(9) amendment - team auditors are appointed by DCA and in the part which discusses section 63(12) amendment - it is mentioned that the MC will conduct GB/SGB to appoint auditor/auditing firm from the panel approved by DCA. feels like they are contradictory. please clarify... is it audit team or auditor to be appointed hereafter? and will appointed by GB or SGB/ DCA from this amendment onwards?

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