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0 votes

Auditors' resignation letter


[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 (no need to file to CR)]/[all the directors of the Company has resigned their positions from the Company (file to CR)] 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.


asked by (10.4k points)

[Potential criminal offence for auditor] The auditor who has given the company a statement of circumstances under section 424 (a) or 425(1)(a) of the Company Ordinance is required to deliver a copy of the statement to the Registrar for registration in the circumstances, and within the period, mentioned in sections 426(5) and 427(5) of the Company Ordinance (but CR may choose to not public the documents in CR Cyber Search).

  • If the outgoing auditor gives a statement to the company under section 424(b) or section 425(1)(b) of the Company Ordinance that there are no circumstances connected with his or her resignation or termination of appointment as an auditor that should be brought to the attention of the company's members or creditors, there is no requirement to deliver such statement to the Registrar of Companies for registration.

1 Answer

0 votes

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


(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—


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


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

answered by (10.4k points)