As far as code of ethics is concerned , one has to give intimation to previous Auditor first.
From: atul mehta <atulmehta9@hotmail.com>
To: aaykarbhavan@yahoogroups.com
Sent: Sunday, 15 September 2013 9:38 PM
Subject: [aaykarbhavan] NOC from Previous Auditor
To confirm by Postal Return intimation of Registered Letter sent to C A would give you a proof in death or no reciprocal no objection letter from him. This will end the process correctly.
C A Shah D J
USA
USA
From: atul mehta <atulmehta9@hotmail.com>
To: aaykarbhavan@yahoogroups.com
Sent: Sunday, 15 September 2013 9:38 PM
Subject: [aaykarbhavan] NOC from Previous Auditor
One of our clients have approached us to carry out Audit of their books u/s. 44AB of the Act which was earlier audited by some other chartered accountant. The said chartered accountant expired last week of August 2013. The CA was practising as Proprietary concern and there is no one else looking after his practice after his death.
Now the query is in order to carry out the audit, whether we are require to obtain NOC and if yes, from whom? Or we can go ahead and do the audit without NOC as the Previous auditor is not alive.
With warm regards
CA Atul Mehta
99878 33660
With warm regards
CA Atul Mehta
99878 33660
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