The following person may not be appointed in the Office of auditor:
(a) One who has taken any types of share or has a financial or commercial transaction or is deemed to have any types of interest, as the case may be, with the Certifying Authority the audit of performance of which is required to be conducted immediately;
(b) One who has economic or commercial interest with the Certifying Authority or its any employee, as the case may be;
(c) One who is a member of the same family of the Certifying Authority or its any employee.