NOC FOR TAKING UP AUDIT FROM PREVIOUS AUDITOR

there is no compulsion at all  for NOC from previous Auditors. If previous Auditor has not tendered his resignation and no NOC is available then new auditor can simply write a letter to him asking for any professional objection. If previous auditor does not reply , it will be considered that he has no objection. Plz note that if he has to take some fees from the client, it can not be included in professional objection. So, previous auditor should really have some solid grounds for professional objection. Really there is no need for NOC.

If it said under Companies Act that a auditor should make written communication with the retiring auditor so as to know that there exist any reason for which he should not accept the assignment. It is the Professional Coutesy to the retiring auditor. Thus under Companies Act there is no compulson.

Whereas, under the professional ehics mentioned under 1st Schedule of Part - II of Chatered Accountants Act,1949 it is a mandatory requirement to make a written communication with the retiring auditor. But there does not exist any mandatory requirement of obtaining NOC..

Here is the format of  No Objection Certificate for conducting Statutory Audit 

Sir/medam noc is one ca done now these year balance sheet sign another ca that is possible and how to procedure take clients another ca company Ltd services

Have the rules for this issue recently changed? Or is it still no longer required/obligatory to obtain NOC from previous auditor?