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Q. > Please Help: NOC by Incoming auditor
I Was Doing Audit of NREGA (Govt. Audit) for the F.Y.2009-10. and Submitted the Bill. But I Could not received the payment till date. i want to know that whether any incoming auditor accept and do the audit for the F.Y.2010-11 before taking NOC from me. Please Give Satisfactory Answer. Because the main matter is that i am not recived the payment of my bill.
answered Nov 28, 2011 by CA VIPIN GARG , New Delhi
Dear Sunil Ji, as i have already stated two times in your earlier query also, the other auditor will not require your NOC for auditing the books of accounts, you should tell him about non receiving the payment of your fees but you can't stop him from auditing the books.
As a CA and keeping in minds the professional ethics the other auditor should compel the client for payment of your audit fees or settle the issue but he doesn't need your noc for accepting the audit.
Hopefully now you have some clarity and will not repeat your query, have a nice day Sunil Ji...........
answered Nov 28, 2011 by CA VIPIN GARG , New Delhi
I agree with what you have said Sunil Ji but please see my answer properly, I don't said that the incoming auditor is not require to communicate you, what i have said is he is not require NOC from you for accepting that audit.
Information and permission are two different things Sunil Ji.
Hopefully this time the issue has been cleared........
answered Nov 29, 2011 by CA VIPIN GARG , New Delhi
Dear Sunil Ji, I think you should send a letter to the incoming auditor and request him to help you to release your payment from the client and mark a copy of the same to the institute as well or you can also sent the same by courier or by hand to the institute after some days wait and then let the institute decide the right decision.
Hope you got the answer you were looking for, have a nice day..........
CA Sansaar

Comments
SUNIL AGRAWAL
28-Nov-2011 , 10:40:14 amin (A.K. Todani vs. A.P. Bhadani - Page 177 of Vol.VI(2) of Disciplinary Cases - Decided on 15th, 16th and 17th December,1988) The provision of Clause (8) requiring a communication with the previous auditor is absolute and applicable even in respect of appointment by the Government agencies and even in cases where the member is aware that the previous auditor had been made aware of the appointment. so how should the incoming auditor accept the audit whithout communicate to me
SUNIL AGRAWAL
28-Nov-2011 , 07:13:42 pmThanks for this answer Vipinji, now i want to know 1. That if incoming auditor didn't communicate to me before accepting the audit. i know from other sources that he was accept the audit/complete the audit before communicate to me, what i can do. 2. if incoming auditor communicate to me after accepting the audit work. and i inform that i have submitted the audit bill but the department was not paid to us till date. thereafter he complete the audit work, what i can do. please suggest us becasue out total bill is about 2.00 lacs. for the F.Y.2009-10 NREGA Gram Panchayat Audit. which is not received by us till date.