Auditor Resignation Requiring ACRA Consent

Key Points

The requirement concerns premature resignation from PICs, qualifying VCCs and their subsidiaries. ACRA considers exceptional circumstances such as inability to maintain audit standards, independence issues or relevant parent-entity changes. Provide supporting evidence and disclose management disputes or audit-integrity concerns. Notify the entity in writing when applying. The application fee is S$200; the guide distinguishes this from resignation at an AGM.