Key points
The process requires establishing a new PAC, revoking the PAF and transferring the business. Give all clients written notice at least seven days before transfer, including the proposed move and its effect on audit appointments. This is a business-transfer exercise with consequences beyond changing the practice's name.
Planning your next steps
ACRA explains that the notice operates as an auditor-resignation notice under the cited Companies Act provision. The client's directors must arrange the meeting to appoint a replacement auditor, which may be the new PAC, and the relevant appointment notification is required. Coordinate the transfer of assets, rights, records and liabilities with client communications and the audit-appointment process.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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