Question: A is appointed as the auditor of X Ltd. on 26th July, 2003. He informs the company that he will visit its head office on August 13, 2003 (a holiday for the company, being a Sunday) and examine the cash book. The accountant argues that A should come after March 31, 2004 when the accounts are closed. Moreover, he should not come on a Sunday as the office is closed on that day. Is the position taken by the accountant legally correct?