18 May 2017
As per section 139(1) of co. Act a company should obtain a written consent from the auditor before appointment. However, as per clause 8 of part 1 of first schedule to the chartered accountant act, 1949, a ca is required to communicate with the previous auditor in writing before acceptance of appointment. It seems there is a contradiction between these 2. Without providing written consent, the company cannot appoint you, and without communicating u cannot give consent. How to resolve this?
18 May 2017
I do not see any contradiction. The auditor being appointed must communicate with the previous auditor before giving a consent to the company.
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