Obtaining noc
This query is : Resolved
udit bareja
(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.
Please provide me the applicable provisions regarding the CA Act,1949 and Companies Act,1956.
Thanks in advance.
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.
udit bareja
(Querist)
29 November 2012
But what if he does?
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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