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Prohibition on auditors providing certain non-audit services limits auditors to board-approved services excluding specified financial and management tasks. Auditor prohibited from rendering specified non-audit services to the company or its holding, subsidiary or associate unless approved by the Board or audit committee; excluded services include accounting and bookkeeping, internal audit, financial information system design and implementation, actuarial services, investment advisory and banking, outsourced financial services, management services, and other prescribed services, with the prohibition extending to services supplied directly or indirectly through relatives, connected persons, partners, parent/subsidiary/associate entities, or entities under significant influence or using the auditor's name or brand.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Prohibition on auditors providing certain non-audit services limits auditors to board-approved services excluding specified financial and management tasks.</h1> Auditor prohibited from rendering specified non-audit services to the company or its holding, subsidiary or associate unless approved by the Board or audit committee; excluded services include accounting and bookkeeping, internal audit, financial information system design and implementation, actuarial services, investment advisory and banking, outsourced financial services, management services, and other prescribed services, with the prohibition extending to services supplied directly or indirectly through relatives, connected persons, partners, parent/subsidiary/associate entities, or entities under significant influence or using the auditor's name or brand.
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