The audit firm is associated with any foreign audit firm. 1 point for each full time CA partner above 5 Years and up to 10 Years 3. The ICAI shall not be liable for non receipt/late receipt of any of the applications for this Expression of Interest. In this regard, the decision of ICAI shall be final and binding on all the applicants. Audit shall be conducted by appointed firm only and shall not be allowed to sublet the audit assignment.