Auditor resignation
Auditor resignation is the auditor’s voluntary withdrawal from an appointment, subject to applicable law, ethical requirements and engagement circumstances. Notice, statements, communication with governance and successor-auditor requirements vary by jurisdiction.
Worked example
An auditor considers resignation after a serious unresolved restriction on access to records and follows the applicable legal and professional procedures.
Common mistake
Resignation is distinct from removal by the appointing party and does not automatically eliminate duties to report or communicate.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |