State whether the following offences under the Companies Act, 2013 are compoundable. If yes, also mention the compounding authority: Contravention of section 144 by the auditors

If an auditor of a company contravenes provisions of section 144 of Companies Act, 2013 , the offence is compoundable as under section 147(2) it is punishable only with monetary fine. The Compounding Authority in this case is Regional Director or any officer authorised by the Central Government. However, if an auditor has contravened provisions of section 144 knowingly or wilfully with the intention to deceive the company or its shareholders or creditors or tax authorities, the offence is not compoundable as in such case the punishment also includes mandatory imprisonment besides monetary fine.