Describe the categories of persons who do not qualify to be appointed auditors of a company.

Categories of persons disqualified to be auditors:

A body corporate.
 An officer or servant of the company.
A person who is a partner or in employment of an officer or servant of the company.
A person disqualified for appointment as an auditor of a holding or subsidiary company.
Common law disqualification e.g. undischarged bankrupts, persons of unsound mind.