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NOC

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(Querist)
25 September 2009 Whether NOC required for Audit Of PVT LIMITED Company ( Not Fall U/S 44 AB of Income Tax.)From the previous Auditor.
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CA CHINTAN AJMERA

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CA CHINTAN AJMERA (Expert)
25 September 2009 It's Advisable to take NOC.
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CP Ram

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CP Ram (Expert)
25 September 2009 As per clause 8 of Part - I of The First Schedule to The Chartered Accountants Act, 1949, a Chartered Accountant in practice shall be deemed to be guilty of professional misconduct if he -

"accepts a position as auditor (Statutory, Internal, Tax Auditor, Concurrent Auditor) which was previously held by another CA or restricted State Auditor without first communicating with him in writing".

Therefore, you must communicate with previous Auditor and get the NOC from him.
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CA.Tarun Maheshwari

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CA.Tarun Maheshwari (Expert)
25 September 2009 I fully agree with Mr. Chandraprakash. Its must to take NOC.
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Ratan Sharma

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Ratan Sharma (Expert)
25 September 2009 NOC is to be taken.
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