Communication to Previous Auditor is a formal letter sent by the proposed new Secretarial Auditor to the existing/previous auditor. It informs them about the proposed appointment and seeks information regarding any professional reasons or circumstances that may affect the acceptance of the new audit engagement.

Communication to Previous Auditor

CS...........

Address ..........

Dear Sir / Madam,

Sub.: Intimation in terms of Clause 8 of the First Schedule to the Company Secretaries Act, 1980.

I, CS ………… /We, M/s................., Company Secretary in Practice / Firm of Company Secretaries have been approached by the Management of M/s................ Limited to................. (list of professional services) for the FY ......... vide their letter No. ........... dated ................

We understand that earlier the abovementioned professional services were being rendered by your goodself/ firm to M/s. ........... Limited during the Financial Year .............

I / We request you to kindly take this communication as an intimation to be given to the previous incumbent in terms of Clause 8 of the First Schedule to the Company Secretaries Act, 1980.

Regards, CS .......

Membership No.ACS ............ / FCS ................

CoP No..................

For & Co./ & Associates,

Company Secretaries

Unique Code ......................

Date: ........................

Place: ....................