Notification Cessation of Office by Auditor (Section 284 CA2016)​

(a) Statement of circumstances connected with resignation of auditor

The auditor shall submit a "Statement of Circumstances Connected with Resignation of Auditor" to the Registrar through the Corporate Registry System (CRS) via the Corporate Intermediaries Registration (CIR) module where the notice of resignation is accompanied by a statement of circumstances connected with the resignation.

The statement shall be submitted to the Registrar within 7 days from the date of submission of the notice of resignation.
Where the notice of resignation is not accompanied by a statement of circumstances connected with the resignation, the auditor is not required to submit any statement to the Registrar.

(b) Written representation connected with removal of auditor

The auditor shall submit a notification of the “Written representation connected with the removal of auditor” through the Corporate Registry System (CRS)​ via the Corporate Intermediaries Registration (CIR) module upon submitting the written representation to the company. The written representation must be submitted within 7 days from the date of receipt of the special notice.