The correct answer is D. Chartered accountant.
A chartered accountant is a professional accountant who has met certain education, examination, and practical experience requirements, and is a member of a professional accounting body. Chartered accountants are qualified to perform a variety of accounting, auditing, tax, and consulting services.
A company auditor is a person who is appointed by a company to audit its financial statements. The auditor’s role is to provide an independent opinion on the fairness of the company’s financial statements. The auditor must be qualified to perform the audit, and must be independent of the company.
Option A is incorrect because an employee of the company is not qualified to be an auditor. An employee of the company may be biased in their opinion of the company’s financial statements, and may not be able to provide an independent opinion.
Option B is incorrect because a body corporate is not qualified to be an auditor. A body corporate is a legal entity, and cannot perform the duties of an auditor.
Option C is incorrect because a person indebted to the company for an amount exceeding Rs. 1,000 is not qualified to be an auditor. A person who is indebted to the company may be biased in their opinion of the company’s financial statements, and may not be able to provide an independent opinion.