Dear Experts,
I would like to know can Statutory Auditor of a company certify ROC efiling form of that company.
I understand that section 144 of Companies Act restrict certain services to be rendered by Statutory Auditor of a company with a view to prevent the independency. I heard from few experts that this certification is allowed and would not breach section 144, however some experts are saying this will come under purview of section 144 under " Management services"
In my view "Management services" is a service which a management is primarily supposed to perform, but in present case certification can't be duty of management since MCA and Companies Act rules talks about certification by independent professional. Hence it should not be covered under Management services. I am here strictly speaking of certification of ROC eforms by statutory auditors and not the services relating to preparing/filing/uploading of these eforms.
Would like to hear views of other experts and is my view correct ?
CAclubindia
