With reference to the applicable rules & regulations, comment on the following in situations separately for appointment of auditors.

a. An offer of appointment for external auditors was sent by Cargo Wings Private Limited to AF Ferguson Chartered Accountants. The company has removed the previous auditors before their term of appointment was completed. All the legal formalities of removing the last auditors were completed. 

b. Mr. Harith Bakhtiyar Khilji served Pak Alco as a Government nominee on the BOD (Board of Directors) until June 30, 2018. He then joined Asim Iftikhar Chartered Accountants as a partner. Shareholders proposed in the AGM (held on Aug 30, 2020) of Pak Alco to appoint Asim Iftikhar Chartered Accountants as external Auditor for the year ended June 30, 2021.

c. BPL private limited has a paid-up capital of Rs. 1,600,000. AGS, a listed company holds 35% of BPL Pvt. Ltd. The Company (BPL Pvt. Ltd) sent an offer to Abrar Mehmood Advocate for an appointment as an external auditor.