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2. Where a company’s auditor is a partnership, each of the following shall also be regarded as an associate of the auditor—
(a)any other partnership which has a partner in common with the company’s auditor;
(b)any partner in the company’s auditor;
(c)any body corporate which is in the same group as a body corporate which is a partner in the company’s auditor;
(d)any body corporate which is in the same group as a body corporate which is a partner in a partnership which has a partner in common with the company’s auditor;
(e)any body corporate of which a partner in the company’s auditor is a director.
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