Auditors must ethically communicate with their predecessors before accepting a new role, as mandated by the Chartered Accountants Act of 1949. 📝📧✅ If the prior auditor doesn't respond within a reasonable time, the new one can proceed.
For more information 🔗https://www.setindiabiz.com/blog/noc-from-previous-auditor-icai-guidelines
#AuditorEthics #CharteredAccountants #NOC #AuditChange #Setindiabiz