Getting noc from previous auditor for non company audit

Clause 8 of Part I of Schedule I of Chartered accountants act,1949 requires that a chartered accountant in practice before accepting a position as an auditor previously held by another CA in practice should coomunicate with him in writing. This is applicable to all types of audit assignments including internal, concurrent, tax audits etc. Duty of communication is absolute and required in every case. As far as mode of communication is concerned, institute is of the view that communication must be in the form of a written letter addressed to previous auditor and the member sending letter must hold a positive evidence that the letter in fact has reached the person. Now-a-days members concerned are communicating via e mail too in this regard and there is no objection from institute's side on this issue till date.

agree with Mr. Harshal Totla