SOC

Not with the new auditors. A statement of circumstances or no circumstances It is deposited with the company and that might be brought ot the attention of shareholders/creditors

The UK law is:

Section 519 of the Companies Act 2006 requires an auditor, upon ceasing to hold office,to deposit with the company a statement of circumstances connected with his ceasing to hold office. The statement is required in all cases of an auditor ceasing to hold office, be that of resignation, failure to seek re-appointment orany other situation, like for
instance the case of removal from office.

However the requirements placed on auditors by Section 519 differ depending on the fact that the audited company is a quoted or an unquoted company.

For an unquoted company the auditor can decide whether a statement of circumstances that should be brought to the attention of shareholders or creditors is needed or if he considers that there are no matters to be raised, he must deposit a statement to that effect.

…

The auditor of a quoted company has a duty to deposit a statement about the circumstances connected with his ceasing to hold office, even if they are of no particular relevance to shareholders or creditors, like for instance his failure to seekre-appointment by losing a tender for the audit.