The written communication to the previous auditor before accepting an audit appointment — required by Clause (8), Part I, First Schedule to the Chartered Accountants Act, 1949 — together with the customary reply / no-objection format from the outgoing auditor.
Subject: Proposed appointment as auditors of ___ — communication under Clause (8), Part I, First Schedule to the Chartered Accountants Act, 1949.
We have been approached by ___ (PAN: ___), having its address at ___, for appointment as their auditors for the financial year(s) ___, an office presently / previously held by your good selves.
In accordance with Clause (8) of Part I of the First Schedule to the Chartered Accountants Act, 1949 and the Code of Ethics issued by the Institute of Chartered Accountants of India, we write to enquire whether there are any professional or other reasons why we should not accept the said appointment, and whether any of your dues towards professional fees in respect of the said client remain outstanding.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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