The outgoing auditor's no-objection communication to the incoming auditor, confirming the reason for cessation and the fee position — the professional courtesy ICAI's Code of Ethics expects before a new auditor accepts appointment.
Sub: Communication under the ICAI Code of Ethics regarding proposed appointment as statutory auditor of ___
We refer to your communication regarding your proposed appointment as statutory auditor of ___, in succession to us. We served as statutory auditor of the company for the period ___, and our cessation is on account of: ___.
We confirm that we have no professional objection to your accepting this appointment, subject to the following disclosure of the fee position between us and the company:
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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