Prof May be you're wrong at 5:18-5:21 bcoz as per section 44AB Tax Audit can be performed by an accountant. Explanation to Section 44AB says meaning of accountant in this section is same as that of Explanation to Section 288(2). And Explanation to Section 288(2) gives the meaning of an accountant as a Chartered Accountant as per Section 2 of CA Act 1949 holding a valid CoP.