https://www.taxtmi.com/caselaws?id=387794 Clause (8) of Part I of the First Schedule to the Chartered Accountants Act, 1949 requires a chartered accountant, before accepting a new audit assignment, to communicate in writing with the actual previous auditor. The requirement is not to obtain a no-objection certificate from a former auditor who was not the last incumbent. On the facts, the relevant prior accounts had been audited by another firm, and correspondence had been addressed to that firm before acceptance of the assignment. Professional misconduct was therefore not established, and the disciplinary finding exonerating the auditor was upheld. en-us Mon, 22 Jul 2019 00:00:00 +0530 Sat, 02 Nov 2019 10:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387794 Clause (8) of Part I of the First Schedule to the Chartered Accountants Act, 1949 requires a chartered accountant, before accepting a new audit assignment, to communicate in writing with the actual previous auditor. The requirement is not to obtain a no-objection certificate from a former auditor who was not the last incumbent. On the facts, the relevant prior accounts had been audited by another firm, and correspondence had been addressed to that firm before acceptance of the assignment. Professional misconduct was therefore not established, and the disciplinary finding exonerating the auditor was upheld. Case-Laws Indian Laws Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387794