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Which of the following services is an auditor of a company NOT permitted to render to the company (Section 144)?
ADesign and implementation of any FINANCIAL INFORMATION SYSTEM
BStatutory tax filings
CTax audit under the Income-tax Act
DCertification services in connection with statutory audit
Answer & Solution
Correct answer: A. Design and implementation of any FINANCIAL INFORMATION SYSTEM
1. Section 144 lists prohibited services to ensure independence.
2. Design and implementation of any financial information system is expressly prohibited.
3. Hence (B).
_Source: ICAI BoS CA Inter Paper 2 — Audit and Auditors_