Previous auditor dues pending and new auditor do the audit without getting NOC

Requirement: Communication is mandatory; a formal "NOC" is not.

Pending Dues: The previous auditor cannot use non-payment of fees as a valid professional reason to obstruct the change of auditors.

Action: If you are the previous auditor and feel the new auditor has not communicated, you may report this to the ICAI as a case of professional misconduct under Clause 8. If you are the new auditor, ensure you have documented proof of your communication attempt and have waited a reasonable period (15 days) before commencing work.