This problem is based on qualification of auditors for appointment.
To qualify one must be registered accountant practising individually or as a partner in a firm.
In this case, the firm of Odipo and Associates is not qualified for appointment as auditor as it has no partner.
The partners are guilty of professional misconduct pursuant to the provisions of the Accountants Act, Cap 531.
The partners of Odipo and Associates, Wavuvi Co. Ltd. and every officer of the company in default are liable to a fine not exceeding KShs4,000.