I am a CA in practise. One Sales Tax Practitioner was the auditor of a VAT Audit in F.Y. 2011-12. This year I have been appointed as the VAT auditor of the same firm. I want to know that whether it is mandatory to obtain NOC from the previous auditor i.e. Sales Tax Practitioner? I mean he is not CA. So CA Act does not apply to him, but I am a CA. So the act applies to me.
06 June 2013
In CA act it is written that a practicing CA should obtain consent of the previous auditor through a NOC, before accepting any kind of audit. Therefore it is very clear that a previous auditor can or can not be a CA. It is your duty to obtain his consent through a NOC. Other than CA act, a good practice culture also demands that you should obtain his consent.
CAclubindia
