CASUAL VACANCIES:
By S.159 (6) "The directors may fill any casual vacancy in th office of auditor, so further any there such vacancy maintaining the surviving or continuing auditor or auditors, whether any may act".
QUALIFICATIONS:
With S.161 (1) "A person or firm shall not be qualified for appointment as auditor of a company except he or, in the case of a firm, each every partner in the firm is the holder of a practising certificate issued pursuant to s.21 of the Accountants Act.