It is important that the auditor consents to their appointment in the company. The auditor is mandated to state that they are eligible for and not disqualified as per the Companies Act 2013. It also serves to seal the commitment between both the parties and make it legal and binding. Why is this necessary? The letter signifies the auditor’s appointment and without such a letter of consent, the sender can infer that the auditor is actually declining the appointment, hence its importance.