A person is eligible to be appointed as an auditor under section 10 or 11 if that person is not—
(a) a candidate; or
(b) a person whose name is specified in a party list submitted under section 127 of the Electoral Act 1993; or
(c) an employee or partner of a candidate or a person referred to in paragraph (b); or
(d) an officer or employee of a party or third party; or
(e) a body corporate; or
(f) a person who, by virtue of section 199(1) of the Companies Act 1993, may not be appointed to act as an auditor of a company; or
(h) a Returning Officer.