shud an auditor sign notes to accounts ?

Agree with Mr. Amol. The Auditor should sign the notes to accounts.

Disagree with Mr. Amit Daga

Yes, if you want to change the Auditor, you will have to take approval from former one. This is mandatory to ensure integrity & independence of an Auditor.

No, it is not mandatory to take n.o.c. by a company from current auditor if Co. want to change him.

However new auditor should communicate the old auditor.
 

As per the Code of Professional Ethics issued by the ICAI, the new coming auditor should get a n.o.c from the previous auditor within a reasonable time by Certificate of Posting in the prescribed manner.

Violation of this would be a professional misconduct for the New Auditor.

Hence the company doesnt have the responsility....

 yes

 yes

Yes auditor should sign notes to accounts because they form part of financial statements

yes ofcourse auditor sholud sign the notes of accounts because than who is reponsible for it

hi dear

you need not take any N.O.C from auditor, but you should infrom the auditor about this all and auditor can himself coordinate with appointing auditor which is require for the auditor as per the conduct.