New auditor was not guilty of misconduct if ex-auditor couldn't prove outstanding undisputed audit fee

Where complainant CA failed to produce statutory required documents signed by both auditee and auditor indicating undisputed audit fee, it could not be alleged of professional misconduct on acceptance of assignment by other CA

Refer: [2014] 42 taxmann.com 82 (Calcutta)
HIGH COURT OF CALCUTTA
Council of the Institute of Chartered Accountants of India
v.
Manish Kumar Surana