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    <title>Under Cutting of Audit Fee in Case of Voluntary Resignation</title>
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    <description>Where a statutory auditor resigns voluntarily, the incoming auditor is free to set and accept any audit fee, including a lower fee than the resigning auditor charged, and it is prudent for the incoming auditor to obtain client details, including prior audit fees, from the outgoing auditor before accepting the engagement.</description>
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