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      Question

      As per Companies Act, 2013, an auditor of a company

      cannot render which of the following service?
      A Internal audit Correct Answer Incorrect Answer
      B Compliance with the auditing standards Correct Answer Incorrect Answer
      C Making report to the members of the company on the accounts examined by him Correct Answer Incorrect Answer
      D Reporting of fraud against the company by officers or employees to the Central Government Correct Answer Incorrect Answer

      Solution

      Section 144 - An auditor appointed under this Act shall not provide the company the following services (whether such services are rendered directly or indirectly to the company or its holding company or subsidiary company: (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 (i) any other kind of services as may be prescribed

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