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S.264 (3) of the Malaysian Companies Act 2016 provides, a person shall not be deemed to be an officer by reason only of him having

S.264 (3) of the Malaysian Companies Act 2016 provides, a person shall not be

deemed to be an officer by reason only of him having been appointed as an auditor

of a corporation. Evaluate the relationship between an auditor with the appointing

company and provide any THREE (3) justifications to support your answer.

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