Nackeeran Sivanackeeran
In Tamil Nadu government fixed the qualification of auditor as an govt officer. Many more employees have the qualification as secondary education (SSLC ). Whether it is acceptable as per law? How can we initiate?
I C Naik
ARTICLE 243ZM (2) PROVIDES “The Legislature of a State shall, by law, lay down the minimum qualifications and experience of auditors and auditing firms that shall be eligible for auditing accounts of the co-operative societies.”
The requirement under State Law is ‘the minimum qualifications and experience of auditors’ if the State Law amendment Act does not lay down the two things for an individual the law is unconstitutional. If State Law says person having a ‘secondary education and working experience as audit officer in govt, of Tamilnadu’ nothing can be done.