In accordance with Sections 403 and 404 of the Companies Act 2014
, both the auditor and company must notify IAASA within 30 days in the event of the cessation of office by an auditor, whether by resignation or removal from office.
Some useful reference material includes:
Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts; and
Directive 95/46/EC on the protection of individuals with regard to the processing of personal data and on the free movement of such data.
A copy of the FAQs can be downloaded here.
Company and Auditor Notification forms can be found here