Decide whether the following persons are qualified to be appointed as statutory auditor of the Girija Ltd: Bharat, a qualified chartered accountant, holding position as internal auditor of Girija Ltd.

Provisions of the Companies Act, 2013: Section 141(3)(i) read with Section 144(b) of the Companies Act, 2013, disqualifies a person from being appointed as an auditor if he, directly or indirectly, renders any service referred to in Section 144 to the company or its holding company or its subsidiary company. Section 144(b) specifically prohibits an auditor from rendering internal audit services to the company. Application to the given case: Bharat is holding the position of internal auditor of Girija Ltd. Conclusion: Bharat is **disqualified** from being appointed as the statutory auditor of Girija Ltd. because he is rendering internal audit services to the company, which is a prohibited service under Section 144(b).