Audit committees typically approve selection of the external auditor. Key contacts may include the CEO, CFO, Chief Auditor, and external audit partner. Such positions include secretary of state, attorney general, treasurer and auditor. The law mandates the use of an "independent private sector auditor" to conduct the audits. Republicans also won the races for treasurer, auditor, and agricultural commissioner. There also is a Commission Auditor and County Attorney. The other elected constitutional offices are secretary of state, attorney general, and state auditor. The City Attorney, City Auditor, and City Prosecutor are also elected positions. Bank has appointment of the following Statutory Central Auditor (SCA). Tether's former auditor, Friedman LLP, has also been issued a subpoena. This certificate entitling the holder to practice as an auditor throughout India. Embezzlement had also occurred due to the absence of an independent auditor in such businesses. Press reaction to the Auditor General's statements was swift. There has been much legal debate over who an auditor is liable to. SEC's proposal attempted to clarify its position on auditor requirements.