161. If any director is disqualified from being appointed under section 274(1) (g), the auditor should mention this fact in his audit report. For this purpose, how does he determine their eligibility : October 4, 2025 by Admin A. He obtains a representation from each director B. He obtains a management representation C. He enquiries from Registrar of Companies D. Any one of the above ✅ The correct answer is option A.