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Auditor Appointment

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(Querist)
14 October 2017 If a proprietorship firm is converted into partnership firm in 2012 - 2013. From 2012 - 2013 to 2015 - 16 the turnover of the firm is below audit limit. But in 2016-17 the turnover exceed the audit limit and the firm has appointed an auditor. Now my question is that whether the new auditor has to intimate the previous auditor who has done the audit when it was a proprietorship firm.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
15 October 2017 No need to communicate with previous auditor because assessee's are different by virtue of the change is status.
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RAJA P M

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RAJA P M (Expert)
15 October 2017 No need intimation to Auditor. This rule applicable to "Company". not applicable to Partnership firm
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