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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Resignation of Auditor
When an auditor resigns from the client, they are required to give a written notice along with a statement of circumstances.
Also, a written notice should be sent to the regulatory authority.
Can you please say if the regulatory authority is the local body governing auditors or is it ACCA. In addition, is the regulatory authority the body governing the client company.
The regulatory authority in the UK is the Registrar of Companies, Companies House. This is the government department which registers companies, keeps records of companies such as their financial statements, resolutions, directors etc.
Information about all companies is open to the public.
The relevant regulatory authority is that of the client company.