22 December 2011
As per Clause 8 to the Chartered Accountants Act, incoming auditor must communicate with the retiring/outgoing auditor. What if there is a practical impossibility in doing this, for example, the old auditor has expired.
22 December 2011
As my practical view in above case impossible to communicate with retiring auditor because of natural reason i.e death of retiring auditor.
in this case new appointee auditor can not communicate with retiring auditor...because there are reasonable ground for not communicating with retiring auditor. new appointe auditor shall not be guilty in clause-8 of ca act1949.
but in case retiring auditor is firm of CA then new auditor required to communicate with firm of auditors.
22 December 2011
the new auditor can send the communication letter at the address and there after he will come to know that such address is not valid for some reason. now the new auditor has proof of delivery and technically safe.
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