32. In section 144 of the Companies Act, 1913 (Act VII of 1913), for sub-section (1), the following sub-section shall be substituted, namely-“(1) No person shall be appointed as a auditor of any company unless he is a chartered accountant within the meaning of the Bangladesh Chartered Accountants Order, 1973: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.”