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<h1>Section 144 bars company auditors from offering lucrative non-audit services, even indirectly through relatives or related entities</h1> Section 144 of the Companies Act, 2013 restricts an appointed auditor from providing specified non-audit services to the company, its holding, or subsidiary entities, even if rendered indirectly. Prohibited services include accounting, bookkeeping, internal audit, financial information system design and implementation, actuarial, investment advisory and banking, outsourced financial services, management services, and any other prescribed services. Auditors may provide only such other services as approved by the board or audit committee, excluding these. Existing non-audit engagements must cease by the end of the first financial year after commencement. 'Directly or indirectly' covers services rendered through relatives, connected persons, associated entities, or entities under significant influence or using the auditor's or firm's name or brand.