OBS_VALUE:  A company is eligible to be registered as an authorised audit company if and only if:(a)  each of the directors of the company is a registered company auditor,(b)  each share in the company is held and beneficially owned by a person who is an individual; and a majority of the votes that may be cast at a general meeting of the company attach to shares in the company that are held and beneficially owned by individuals who are registered company auditors