Change of auditor firm by auditor

Dear Experts

Mr. X (Practicing C.A.), a partner in XYZ & Co., was auditor of X Private Limited. Now Mr. X is partner in ABC & Co. and he will do audit of X Private Limited.

Will this be considered as change in auditor?

Replies (2)

Yes...because the auditor was appointed representing the firm , so this situation warrants new appointment procedure altogether.

other views are solicited

Reference :- Section 139(3) R/w Rule 6(3)(i)(ii)

As per my view , The given situation would not be considered as change of Auditor with reference to the mentioned provisions.

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