Justify giving reasons whether the appointment of auditors in the following cases is in compliance with the requirements of Companies Act, 2017.

a) Kali Company, Chartered Accountants (KC) has received an offer for appointment as the auditor of New Electricity Limited (NEL). On the request of one of the partners of KC, NEL has allowed him to pay his last months electricity bill amounting to Rs. 150,000 in monthly installments of Rs. 15,000 each.

b) Zuke and Company, Chartered Accountants (ZC) has received an offer for appointment as auditor of Honey Limited (HL). Ms. Saima, who is the wife of a partner of ZC, is the chief executive of Jam Limited (JL). JL is an associated company of HL. Ms. Saima also holds 100,000 shares in JL.

c) Madison, a British citizen, has recently joined Humayun and Company (HC), a firm of Chartered Accountants, as a Director with a commitment of being promoted as a partner in due course. HC is the auditor of Strawberry Limited (SL). Madison was previously associated with SL as a Director. He left that job in 2011 but still holds 1,000,000 shares in SL.

d) Mr. Khan is a partner in a firm of Chartered Accountants. He also holds 70% shares in Khan Limited, (KL). Construction Bank Limited (CBL) has granted a loan of Rs. 10 million to KL. Mr. Khans firm has received an offer for appointment as auditor of CBL.