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As per sec 144 an auditor of the company cannot provide certain services to its holding and subsidiary company does it include associate and JV as well?)

Section 144- Auditor not to render certain services.

Posted By: Prekshi gupta 10 year(s) ago

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    Nikita

As per Sec 144 the associate and JV are not covered but if we go through Section 139(3)(i), it states that, if any person whose subsidiary or associate company or any other form of entity is engaged as on the date of Appointment in consulting and specialised services as provided in Sec 144 then such person would not be eligible as auditor in that Company.

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