Change of auditor case study

Example:-Year Ended: 31 December 2007Account signing date: 3 June 2008 (At least 14 days before the AGM)AGM & Annual Return date: 30 June 2008 

    Prepared by First Auditors Change of Auditors
1 Resignation Letter ( Auditor must submit to CCM within 7 days – refer attachment) Formal auditor N/A Dated by resigning Auditor (e.g. 30 March 2008)
2 DCR – Nomination of Auditors in place of resigning Auditors Co. Sec N/A Date after Resignation letter (e.g. 3 April 2008)
3 Letter of Nomination for Appointment of Auditors Co. Sec Date before account signing date (e.g. 28 February 2008) Date same as / after DCR (e.g. 3 April 2008)
4 Letter to ask for clearance New Auditor N/A Date after Letter of Nomination(e.g. 5 April 2008)
5 Clearance letter Formal Auditor N/A Date after the above(e.g. 6 April 2008)
6 Consent to Act New Auditor Date after Letter of Nomination (e.g. 2 March 2008) Date after Clearance Letter(e.g. 7 April 2008)
7 DCR – appointment of First Auditor Co. Sec Date after Consent letter (e.g. 6 March 2008) N/A
8 MCR – Appointment of Auditor in place of Resigning Auditor Co. Sec N/A Date after Consent letter (e.g. 8 April 2008)
9 Appointment Letter Co. Sec Date same as / after DCR (e.g. 6 March 2008) N/A
10 Letter of representative / Engagement letter New Auditor Date after Appointment letter Date after Consent letter

 The above “change of Auditors” means the existing Auditor resign and appoint new Auditor to replace it. There are two other situations where other procedure will apply – removal of auditor and retiring of auditor.

 

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