18. Which of the following amounts shall be credited to Investor Education and protection Fund, if they remain unpaid/unclaimed for seven years from the date they become due ?(A) Matured debentures of a company(B) Tax arrears(C) Proceeds of sale of property(D) Provision for doubtful debts.19. Any casual vacancy in the office of a statutory auditor caused by the resignation of the auditor shall be filled by the companyâ(A) at the Board Meeting(B) at the Annual General Meeting(C) by means of a circular resolution(D) at the Statutory Meeting.20. In verification of assets the duty of the auditor isâ(A) to ensure that asset have actually been acquired(B) to ensure that they are clearly stated in the balance sheet(C) to satisfy himself that they are properly valued(D) to satisfy himself with regard to the existence, ownership and value of the assets.