Can my accountant be my auditor?
An auditor must be independent of the company. Therefore, you cannot appoint a person as an auditor if they are:
• an officer or employee of the company or an associated company; or
• a partner or employee of such a person, or a partnership of which such a person is a partner.
If your accountant does not fall into one of the above categories and if he or she has a current audit-practising certificate issued by a recognised supervisory body, they may act as the company's auditors.