Appointment of auditors other than retiring auditors ‑ Whether service of copy of special notice to retiring auditors is to be effected by registered post
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Service of special notice to retiring auditors should be sent by registered AD post to ensure effective proof of service. The circular identifies that section 225(2) presents operational difficulties because copies of the special notice to retiring auditors are often not ... Summary
Service of special notice to retiring auditors should be sent by registered AD post to ensure effective proof of service.
The circular identifies that section 225(2) presents operational difficulties because copies of the special notice to retiring auditors are often not effectively served and lack proof of service; it accordingly advises that such copies be sent by registered AD post to create reliable evidence of service when appointing auditors other than the retiring auditors.
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