30. In section 144 of the Companies Act, 1913, for sub-sections (1), (2), (2A) and (2B), the following sub-section shall be substituted, namely,-“(1) No person shall be appointed as an auditor of any company other than a private company not being the subsidiary company of a public company, unless he is a chartered accountant within the meaning of the Chartered Accountants Ordinance, 1961:Provided that a firm whereof all the partners practising in Bangladesh are chartered accountants may be appointed by its firm name to be auditors of a company and may act in its firm name.”