Vacancy caused by resignation

Hi,

 when the Company want to change its auditor, the NOC of old auditor is required...In you case the old auditor has already resigned, therefore his resignation letter is sufficient to appt new auditor.Please consider other members view on this.

Regards,

Shaila

U CAN TKE THR NOC FRM RESIGNED AUDITORS ON SAIF WAY. OTHR WISE N'T REQUIRED.

In my opinion, no NOC is required by the company for appointment of new auditor. But, under regulations of ICAI, the new auditor, who is proposed to be appointed, has to take NOC from previous auditor, otherwise new auditor will be guilty of professional misconduct.