Section 6(1)(c) in Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017
(c)has not been an employee or proprietor or a partner(i)of a firm of auditors or [secretarial auditors] [Substituted 'company secretaries' by Notification No. IBBI/2019-20/GN/REG039, dated 15.1.2019 (w.e.f. 31.3.2017).] or cost auditors of the corporate person; or(ii)of a legal or a consulting firm, that has or had any transaction with the corporate person contributing ten per cent or more of the gross turnover of such firm,at any time in the last three years.