Resignation Letter of Previous auditor

Before accepting tax audit assignment, is it necessary that I should obtain resignation letter of previous auditor??? Also do I need to communicate previous auditor in writing regarding my proposed appointment as an auditor???
Replies (4)
Quick Summary
This discussion clarifies the necessity of obtaining a resignation letter from a previous auditor before accepting a new tax audit assignment. It is advised to communicate with the previous auditor, ideally seeking a No Objection Certificate (NOC). While a formal resignation letter isn't always mandatory, you must attempt to get an NOC. If the previous auditor objects due to unpaid fees, you cannot proceed. If there are other reasons for objection, you may accept the assignment if you deem them incorrect. If no response is received, registered post is recommended.

Hi Neha

As per the professional code of Ethics issued by ICAI, you are required to communicate with the previous auditor and should obtain his NOC.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
ACA. Sorav Gupta
(Practicing Chartered Accountant)

Dear Sir, previous auditor did tax audit for FY 20-21. However he did not gave any resignation letter till now. I will communicate to him as said by you. Is resignation letter must before communication???Can I commence audit without his resignation letter and just by communicating for getting noc??

Neha, first sent an e-mail to the previous auditor. If he provides the NOC then go for the audit. If he does not give NOC because he has not received the tax audit fees then you cannot accept the assignment. Secondly, if there is any other reason and in your opinion, the previous auditor is not correct, then you can accept the assignment.

If no reply is received by e-mail, then send a letter to the address of the previous auditor with the Registered Acknowledgement Due.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
ACA. Sorav Gupta
(Practicing Chartered Accountant)

Dear sir, I have read an article were it was written that letter seeking noc can be sent to previous auditor along with time period of reply(normally 7 days). Also the letter should mention that if no reply is received within mentioned time period than it will be deemed that previous auditor has no issue or objection to accept audit by new auditor. Is this correct??

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 25 August 2026
CA Article's

Saini Pati Shah & Co LLP

Mumbai

CA Inter

View Details
Company
21 August 2026
Accountant

A G International

Kolkata

B.Com

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 04 September 2026
Accounts Executive

Hema Yashwanth & Associates

Chennai

B.Com

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 24 August 2026
Chartered Accountant Articles

Rohit KC Jain & Co

New Delhi

CA Inter

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details