285. The following shall not act as external auditor for the school service centres:
(1) a member of the school service centre’s board of directors;
(2) an employee of the school service centre;
(3) a partner of a person referred to in paragraph 1 or 2;
(4) a person who, during the fiscal year for which the audit is carried out, has, directly or indirectly, personally or through his partner, any share or interest in or in relation to a contract with the school service centre, receives a commission pursuant to such a contract or derives any benefit from such a contract, unless his connection with the contract arises from the practice of his profession.