Under Section 2(60) of the Companies Act 2013, an 'officer who is in default' includes certain specified persons. Which of the following is NOT included as an officer who is in default?

Section 2(60) of the Companies Act 2013 defines an 'officer who is in default' as an officer of the company who is knowingly a party to the contravention, and it expressly includes a whole-time director, a key managerial personnel (the chief executive officer, the chief financial officer and the company secretary), every director who is aware of the contravention owing to his own default or negligence, and partners of a limited liability partnership. The statutory auditor is appointed under Section 139 to conduct an independent examination of the accounts and is not an officer of the company, so the auditor does not fall within the definition. The remaining options are all persons expressly enumerated in the provision, which makes the auditor the correct exclusion.