306.36. In no case may the following persons act as an auditor for the corporation:(1) a member of the board of directors or his associate;
(2) the director general of the Société, a director general, the head of a department or any other person who performs similar duties, or an employee of the corporation, or his associate;
(3) a person who, during the fiscal year for which the audit is carried out, has, directly or indirectly, personally or through his associate, any interest in a contract with the corporation, receives a commission pursuant to the contract or derives any benefit from the contract, unless his connection with the contract arises from the practice of his profession.