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of <h1>Auditors Restricted from Offering Non-Audit Services Under Section 144 of Companies Act 2013; Compliance Enforced by Year-End.</h1> Under Section 144 of the Companies Act, 2013, auditors appointed under this Act are restricted from providing certain non-audit services to the company, its holding, or subsidiary companies. These prohibited services include accounting, bookkeeping, internal audit, financial information system design, actuarial services, investment advisory, investment banking, outsourced financial services, and management services. Auditors must cease any such services before the end of the first financial year following the Act's commencement. The term 'directly or indirectly' encompasses services provided through individuals or entities associated with the auditor, ensuring compliance with these restrictions.
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