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noc from auditor

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(Querist)
07 May 2011 I had audited the accounts of prop firm for FY 2008-09. The method of accounting is cash. However the client has appointed other auditor without informing me for FY 2009-10. As per books no fee is pending due to cash system. But in actual my fee is pending. The new auditor has also not taken my NOC. I do not know the name and address of the new auditor. Pls advise me.
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Amol Gopal Kabra (CA,CS,DISA)

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Amol Gopal Kabra (CA,CS,DISA) (Expert)
07 May 2011 In this case you need to find out the new auditor and ask him for clarification. If it is the cash system of accounting, then fees wont be pending as a provision or payable. So no issues about that.
In case you want to take a disciplinary action against that auditor, you need to have your documentation ready like, the audit appointment proposal, audit engagement letter, your audit reports and the final accounts duly signed by the proprietor also.

Once you contact the new auditor, i dont think there will be need for disciplinary action.
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