# Can Statutory Auditor be Appointed as Internal Auditor or Cost Auditor?
## Statutory Auditor as Internal Auditor
Answer: NO.
- Section 144 specifically prohibits the statutory auditor from rendering internal audit services to the company, its holding or subsidiary.
- Therefore, statutory auditor cannot be appointed as internal auditor.
## Statutory Auditor as Cost Auditor
Answer: NO.
- Section 148(3) read with proviso: 'No person appointed under section 139 as an auditor of the company shall be appointed for conducting the audit of cost records.'
- Hence, a statutory (financial) auditor of the company cannot simultaneously act as Cost Auditor of the same company.
## Reasoning
The rationale behind both prohibitions is to maintain independence of the auditor. If the same person carries out the original work (book-keeping, internal audit, cost records) and then audits it, self-review threat arises and the audit loses its objectivity.
## Quick Recap Table
| Role | Statutory Auditor Eligible? | Statutory Provision |
|---|---|---|
| Internal Auditor | No | Section 144(b) |
| Cost Auditor | No | Proviso to Section 148(3) |
| Tax Auditor (u/s 44AB IT Act) | Yes (no bar in Cos. Act) | — |
| Secretarial Auditor | No (must be PCS, not CA) | Section 204 |