Reasons, notice and effective date
The auditor supplies written reasons to ACRA and simultaneously notifies the company of the application and those reasons. The company must circulate the statement to shareholders within the stated 14-day period. The resignation date is the latest of ACRA's notification, any date fixed by ACRA and the date specified by the auditor; submitting the application does not itself end the appointment.
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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