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Answer: Notwithstanding anything the in Practice Directive No. 3 of 2017 issued by the Registrar , a company that is eligible for audit exemption shall be required to audit its accounts if it receives a notice in writing requiring the company to audit its accounts during a financial year but not later than one month before the end of that financial year from:– (a) any member or members eligible to vote and holding in aggregate of not less than 5% of the total number of issued shares of the company or any class of those shares; (b) not less than 5% of the total number of members eligible to vote in of the company; or (c) the Registrar who directs the company to have its accounts audited.