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Up to Jul 4 2012Jul 5 2012 - Aug 20 2014Aug 21 2014 onwards

102. Resignation of an auditor



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(1) An auditor of an Authorised Firm, Authorised Market Institution or a Public Listed Company may resign from office by depositing a notice in writing to that effect together with a statement under Article 102(2) at the registered office of the Authorised Firm, Authorised Market Institution or the Public Listed Company; and any such notice operates to bring its term of office to an end on the date on which the notice is deposited, or on such later date as may be specified in it.
(2) When an auditor ceases for any reason to hold office the auditor shall deposit at the registered office of the Authorised Firm, Authorised Market Institution or the Public Listed Company:
(a) a statement to the effect that there are no circumstances connected with the ceasing to hold office which the auditor considers should be brought to the notice of the members or creditors of the Authorised Firm, Authorised Market Institution or a Public Listed Company; or
(b) a statement of any circumstances as are mentioned above.
(3) Where a statement under Article 102(2) falls within sub-paragraph (b) of that Article, the Authorised Firm, Authorised Market Institution or a Public Listed Company shall send a copy of the statement to the DFSA.