32. Auditors relationship with Certifying Authority.-
(1) The auditor shall be independent of the Certifying Authority being audited and shall not be a software or hardware vendor which is, or has been providing services or supplying equipment to the said Certifying Authority.
(2) The auditor and the Certifying Authority shall not have any current or planned financial, legal or other relationship, other than that of an auditor and the audited party.
Rules and Regulations of India