External auditors play a crucial role in ensuring financial transparency and accountability in companies. They need to be independent to properly serve the interests of shareholders. However, concerns arise when auditors also provide non-audit services to the same companies, potentially compromising their independence. Measures are being proposed to address this issue, such as requiring listed companies to have independent audit committees and rotating auditors. Despite debates on the impact of non-audit fees on audit quality, current safeguards are deemed sufficient by regulators.