25 September 2009
As per clause 8 of Part - I of The First Schedule to The Chartered Accountants Act, 1949, a Chartered Accountant in practice shall be deemed to be guilty of professional misconduct if he -
"accepts a position as auditor (Statutory, Internal, Tax Auditor, Concurrent Auditor) which was previously held by another CA or restricted State Auditor without first communicating with him in writing".
Therefore, you must communicate with previous Auditor and get the NOC from him.
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