Companies Act, 2013

Section - 144 - Auditor not to render certain services.

Auditor not to render certain services.

144 . 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).... To read the full section download the app from Google Play store