Communication with previous auditors-death

This query is : Resolved

ANOOP V.P (Querist)
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03 February 2022 Before taking up an audit CA has to commuciate with previus auditor.

Suppose previous auditor has passed away then what will auditor do?

Whether he can take audit without communication or to communicate with auditor immediately preceeding the previous auditor?

pls answer me.

CA Amrita Chattopadhyay

CA Amrita Chattopadhyay

(Expert)
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09 February 2022 As per the Code of Ethics issued by ICAI, it is mandatory is obtain the No-objection certificate from the previous auditor. If the previous auditor is not alive, at least to safeguard, it will be a good practice to obtain the NOC from the legal representative of the deceased auditor.