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Are auditors of all companies required to deposit statement of circumstances listing any matters that needs to be brought to the attention of the members and creditors or is it just for non-quoted and private companies and for quoted companies the statement of circumstances only lists the circumstances around their departure?
Private companies would only in unusual situations have auditors.
Non-quoted companies may be private (and therefore not eligible to be quoted) or public
Your question asks about the requirement for a statement of circumstances or (if applicable) a statement that there are no such circumstances that the auditor feels should be brought to the attention of members and / or creditors
This / these statements are required whenever an auditor resigns from office or chooses not to seek re-election having been the auditor
Is that OK?