Under the Companies Act, 2013, an auditor appointed by a company is allowed to provide only those services that are approved by the Board of…

An auditor appointed under the Companies Act, 2013, shall provide to the company only such other services as are approved by the Board of Directors or the audit committee, as the case may be. But such services shall not include any of the following services (whether such services are rendered directly or indirectly to the company or its holding company or subsidiary company), namely: Accounting and book keeping services;Internal audit;Design and implementation of any financial information system;Actuarial services;Investment advisory services;Investment banking services;Rendering of outsourced financial services;Management services; andAny other kind of services as may be prescribed