can sister ( CS) of auditor filed ROC returns of the company?
sidhigiri
(Ipcc)
(236 Points)
Replied 01 December 2018
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ANIMESH CHOWDHARY
(Practicing CA)
(305 Points)
Replied 06 December 2018
No. An auditor's relative cannot provide the services prescribed u/s 144 of companies act.
sidhigiri
(Ipcc)
(236 Points)
Replied 11 December 2018
but as per article shared by you ROC filing is not considered as Managment services and hence not covered in Section 144
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