Communication to Previous Auditor

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In case of Company Audit, When to communicate with Previous Statutory Auditor ----- whether before giving consent to Co. or after receiving appointment letter from Co.
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When new auditor has been appointed then the incoming auditor shall be communicate to the previous auditor before joining the company
When before giving consent or after receiving appointment letter

before giving consent

Before giving consent
Please give me the extract if it is written in any law/circular/notification

Please search google for ICAI guidelines for it.


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