Noc necessary or not?
This query is : Resolved
20 February 2015
NOC form previous auditor is necessary ?
while auditor appointed in AGM
20 February 2015
yes it is mandatory as per provision of co act 2013
20 February 2015
Yes. The requirement for communicating with the previous auditor would apply to all types of audits viz., statutory audit, tax audit, internal audit, concurrent audit or any other kind of audit. The Council has laid down detailed guidelines in this regard and the same are appearing at pages 166-168 of Code of Ethics, 2009.
20 February 2015
Additionally as per clause 8 of part1 of schedule II to chartered accountants act, 1949 shall also mandates the same.
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