201. Which of the following sections deal with qualifications of the auditor ? October 4, 2025 by Admin A. Section 226 (1) and section 226(2) B. Section 224 (1) and section 224 (2) C. Section 226 (3) and section 226(4) D. Section 224(3) & Sec.224 ✅ The correct answer is option A.