In accordance with section 403 of the Companies Act 2014, within 30 days of ceasing to hold office, the outgoing auditor shall notify IAASA, using the Auditor Notification Form.
The Auditor Notification Form shall be accompanied by:
- in the case of resignation from office by the auditor, a copy of the notice of resignation served to the company, containing either a statement to the effect that there are no circumstances in connection with the resignation which should be brought to the notice of members or creditors of the company; or a statement of any such circumstances.
- in the case of removal of the auditor from office by the company, a copy of any representations in writing made to the company by the outgoing auditor, in relation to the intended resolution removing the auditor, except where such representations were not sent to the members of the company in consequence of an application to the court.