Q. Communication with previous auditor

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Question added May 15, 2023 Code of Ethics By Shameesh Aggarwal, CA, Ludhiana
Previous auditor (who was running his firm as a proprietor) died. New auditor is appointed for a business firm. Whether and how the rules regarding communication with previous auditor be complied.

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answered May 15, 2023 By CA Ayush Jain, CA, New Delhi
If there is any other previous auditor, immediately before the deceased one, communication to he made with such auditor in prescribed manner. Additionally, it is suggested to make written communication to deceased auditor also. Here, prepare a small document in your record that since due to the death of previous auditor, you performed above procedures to comply with provisions of Clause 8.

Concept by CA Pramod Jain

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