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Auditors' resignation letter

Date:

[The board of directors / Sole director]

[AGH Company Limited]

[Company address]

Dear sir(s),

Re : Resignation of the Auditor

We resign to act as the auditors of [AGH Company Limited] since the date of this letter. We consider that there are no circumstances connected with the resignation that should be brought to the attention of the company’s members or creditors.

Yours faithfully,

[Auditors' name]

Certified Public Accountants

Hong Kong

Also remember to file NA2 to CR for resignation of auditors.

https://www.cr.gov.hk/en/companies_ordinance/docs/NA2_fillable.pdf

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1 Answer

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For removal of auditor by AGM, remember to file NA1:

https://www.cr.gov.hk/en/companies_ordinance/docs/NA1_fillable.pdf

(A company may by an ordinary resolution passed at a general meeting remove a person from the office of auditor despite any agreement between the company and the person or anything in the company’s articles of association. If an ordinary resolution for the removal is passed, the company must deliver a notice in this form of that fact to the Registrar of Companies (the Registrar) for registration within 15 days beginning on the date on which it is passed.)

Relevant Company Ordinance (Cap. 622) section (extra only):

Section: 424 

Heading: Duty of resigning auditor to give statement

A person who resigns from office under section 417(1) must, on the resignation, give the company—

(a)

if the person considers that there are circumstances connected with the resignation that should be brought to the attention of the company’s members or creditors, a statement of those circumstances; or

(b)

if the person considers that there are no such circumstances, a statement to that effect.

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