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Obtaining noc

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(Querist)
27 November 2012 Can an auditor withhout obtaining NOC from the previous auditor commemce Statutory Audit and file annual forms with ROC?
Please provide me the applicable provisions regarding the CA Act,1949 and Companies Act,1956.

Thanks in advance.
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CA Roshan Jha

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CA Roshan Jha (Expert)
27 November 2012 No, such as an act shall be a professional misconduct. A member in practice is not allowed to commence the audit without communicating with the previous auditor.
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udit bareja

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udit bareja (Querist)
29 November 2012 But what if he does?
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CA Roshan Jha

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CA Roshan Jha (Expert)
29 November 2012 The member may be punished by the institute on complain of the past auditor.The punishment may include permanent removal of membership also.
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