(1) Where, for any reason, during the period between the conclusion of the last annual general meeting and the conclusion of the next annual general meeting, an auditor ceases to hold office either by virtue of section 160, or section 185 of the Act of 1990, the company shall -
(a) in such form and manner as the Supervisory Authority specifies, and
(b) within 1 month after the date of that cessation,
notify the Supervisory Authority that the auditor has ceased to hold office.
(2) That notification shall be accompanied by:
(a) in the case of resignation of the auditor, the notice served by the auditor under section 185(1) of the Act of 1990, or
(b) in the case of removal of the auditor at a general meeting pursuant to section 160(5) -
(i) a copy of the resolution removing the auditor, and
(ii) a copy of any representations in writing made to the company, pursuant to section 161(3), by the outgoing auditor in relation to the intended resolution except where such representations were