In accordance with section 404 of the Companies Act 2014, within 30 days of the auditor ceasing to hold office, the company shall notify IAASA, using the Company Notification Form.
The Company 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 from office of the auditor by the company:
- a copy of the resolution removing the auditor; and
- 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.