(1) An auditor of a public interest company who is ceasing to hold office (at any time and for any reason) must send to the company a statement of the reasons for doing so.
(2) An auditor (“A”) of a non-public interest company who is ceasing to hold office must send to the company a statement of the reasons for doing so unless A satisfies the first or second condition.
(2A) The first condition is that A is ceasing to hold office -
(a) in the case of a private company, at the end of a period for appointing auditors;
(b) in the case of a public company, at the end of an accounts meeting.
(2B) The second condition is that -
(a) A's reasons for ceasing to hold office are all exempt reasons (as to which see section 519A(3)), and
(b) there are no matters connected with A's ceasing to hold office that A considers need to be brought to the attention of members or creditors of the company.
(3) A statement under this section must include -
(a) the auditor's name and address;
(b) the number a
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