Aayuush Kataruka (Partner) (26 Points)
02 February 2015
anubhav
(article)
(28 Points)
Replied 02 February 2015
Yes as these services are a part of general management services provided to the client by a chartered accountant . So in my opinion it will attract section 144 of companies act 2013. As it is been cleary mentioned in the section in subcategory (H) of the restricted services explained by the act.
The list of restricted services are:
(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.
CAclubindia
