Failure to obtain NOC

This query is : Resolved 

19 March 2011 What should be done when a new auditor (before his appointment) sends a letter to previous auditor to obtain NOC from him, but he does not give any reply? Can he accept audit without NOC? Is there any time limit for giving reply about NOC, in case of previous auditor?

19 March 2011 ICAI says as follows:-
It is desirable that a member, on receiving the communication from the
auditor who has been appointed in his place, should send a reply to him as
soon as possible setting out in detail the reasons, which according to him had
given rise to the change and other attendant circumstances but without
disclosing any information as regards the affairs of the client. The code of
Ethics is to be followed in letter and spirit by the auditor in this regard.


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