sealed tenders are invited from the reputed firms of chartered accountants/cost accountants and independent chartered accountant/cost accountant (sole proprietorship) holding as on date, a valid certificate of firm registration and full time certificate of practice issued by the institute of chartered accountants of india or the institute of cost accountants of india, as the case may be, for empanelment for allotment / appointment for internal audit of retail vending outlets/ shops, depots, offi