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Which of the following is a prohibited services to be rendered by the auditor of the company?
design and implementation of any financial information system
making report to the members of the company on the accounts examined by him
compliance with the auditing
Reporting of fraud against the company by officers or employees to the central government.
According to the Section 144. Auditor not to render certain services
An auditor appointed under this Act shall provide to the company only such other services as are approved by the Board of Directors or the audit committee, as the case may be, but which shall not include any of the following services (whether such services are rendered directly or indirectly to the company or its holding company or subsidiary company, namely:—
(a) accounting and book keeping services;
(b) internal audit;
(c) design and implementation of any financial information system;
(d) actuarial services;
(e) investment advisory services;
(f) investment banking services;
(g) rendering of outsourced financial services;
(h) management services; and
(i) any other kind of services as may be prescribed:
By: Srishti Gupta ProfileResourcesReport error
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