Section 81: To maintain roster of auditors

1) For the purpose of appointment of an auditor pursuant to Section 80, the Board shall prepare a roster of auditors having the prescribed qualification from amongst the auditors registered under the laws enforced.

2) An auditor who wishes to be enlisted in the roster referred to in sub-section (1) shall make an application to the Board, as prescribed. An auditor who is so enlisted shall submit to the Board such information as may be specified by the Board.