NOC to previous auditor

[Arun Kumar Maitra]

As per ICAI Code of Conduct,is it necessary for the New Auditor to obtain NOC from the previous auditor before accepting the appointment or to just intimate him?

CS Arun Kumar Maitra 

[CA Rajesh Sewlani]

dear sir

in communication with previous auditor -

in last line of we mention that if we dont hear anything from them within 10 to 15 days, we will presume that they have NO OBJECTION

wait for reasonable time for reply and if not received - new auditor can proceed with accepting the assignment.

On Thu, Sep 11, 2025 at 3:53 PM Arun Kumar Maitra <akmai...@gmail.com> wrote:

As per ICAI Code of Conduct,is it necessary for the New Auditor to obtain NOC from the previous auditor before accepting the appointment or to just intimate him?

CS Arun Kumar Maitra 

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[Arun Kumar Maitra]

In terms of clause (8) of First Schedule of Act, there is no requirement for an auditor to secure a no objection certificate from the previous auditor as only requirement is that a Chartered Accountant, who accepts a position as an auditor, must communicate with the previous auditor about the same.

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[CA Rajesh Sewlani]

dear sir

the communication is  

- to intimate about NEW AUDITOR APPOINTMENT

- for checking with him about the circumstances for his resignation 

   and if he has to communicate anything to new auditor

we add last line to give NOC

generally the objection is if PREVIOUS AUDITOR FEES is pending

once it is communicated and dont receive any reply from previous auditor - audit assignment can be accepted. 

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[Keertu Hari]

If the auditor has any other Objection like remuneration paid, there is no pending dues , say he is not interested in resignation , then what is the next step the new auditor to take up. He clearly gives a reply back, his tenure is not yet completed and voluntary resignation he won't give.

What is the next step new auditor should do.

Thanks and regards, 

CS Balambika 

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[CA Rajesh Sewlani]

if the previous auditor term is not completed and he has not resigned.

The only way is REMOVAL OF AUDITOR u/s 140 by application to Regional Director by giving the reasons for removal.  This has to be done by company

https://rna-cs.com/removal-of-auditors/

but in most cases the Regional Director passes orders in favour of the old auditor.

the new auditor should not take up assignment.  till all the formalities are completed.

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[Keertu Hari]

Thank you for the quick response.

Regards,

CS Balambika 

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