CORAA

NOC from Previous Auditor — Communication Letter & Reply Format (ICAI Clause 8)

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.

Free · CORAA original — SA-aligned
Updated 29 Jul 2026
Type
Professional communication + reply (NOC)
Statutory anchor
Clause (8), Part I, First Schedule, Chartered Accountants Act, 1949
Used for
Before accepting any audit previously held by another CA
Mode
Registered Post A.D. / positive evidence of delivery
Share this template
Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
Addressed to
Recipient of the letter — usually the company's board.
What’s inside

An excerpt from the template.

PART A — COMMUNICATION TO THE PREVIOUS 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.

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

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.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

Is an NOC from the previous auditor legally required before accepting an audit?
Strictly, no — what Clause (8) of Part I of the First Schedule to the Chartered Accountants Act, 1949 requires is that the incoming auditor communicate with the previous auditor in writing before accepting the appointment. The previous auditor's permission is not required; a "no objection" reply is customary and useful evidence, but the misconduct lies in failing to communicate, not in proceeding without an NOC.
How should the communication to the previous auditor be sent?
ICAI guidance expects the communication to be made by a mode that provides positive evidence of delivery — traditionally Registered Post with Acknowledgement Due — and the incoming auditor should retain that proof. A communication that cannot be shown to have reached the previous auditor may not satisfy Clause (8) in a disciplinary enquiry.
What happens if the previous auditor does not reply?
The Code requires communication and a reasonable opportunity for the previous auditor to respond — it does not let the outgoing auditor block the appointment by staying silent. If no reply is received within a reasonable period after evidenced delivery, the incoming auditor may presume there is no objection and accept, keeping the delivery proof and a file note on record.
Does outstanding fees of the previous auditor bar the new appointment?
Undisputed and outstanding professional fees are a factor the incoming auditor must weigh — ICAI's ethical guidance treats acceptance in the face of undisputed unpaid fees of the previous auditor as objectionable in specified situations. The prudent course is to ask about outstanding fees in the Clause (8) letter, encourage the client to settle undisputed dues, and document the position before accepting.
Does Clause 8 apply to tax audit and internal audit as well?
The communication requirement applies when a CA accepts a position as auditor previously held by another CA — ICAI has applied this across audit appointments, including statutory and tax audits. Since the consequence of skipping it is a finding of professional misconduct, the safe practice is to communicate before accepting any audit engagement previously held by another member.
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