Management Services

Section 144 provides that an auditor shall provide to the company only such services as are approved by the
Board of Directors or the audit committee, as the case may be but shall not include the following services
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) investment advisory services;
(f) investment banking services;
(g) rendering of outsourced financial services;
(h) management services; and
(i) services as may be prescribed – till now no such services has been prescribed


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A.C. Bhuteria & Co.
16, Strand Road
Diamond Heritage, H-703
Kolkata 700 001, India.


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