34. Resignation of Auditor etc.

(1) An Auditor of a Limited Liability Partnership may resign from office by depositing a Written notice to that effect, together with a statement under subsection (2), at the partnership’s registered office. The notice operates to bring the Auditor’s term of office to an end on the day the notice is deposited or, if a later date is stated in the notice, on that date. The partnership must give a copy of the notice to the Registrar of Companies.

(2) If an Auditor of a Limited Liability Partnership ceases to hold office for any reason, the Auditor must deposit at the partnership’s registered office:

• (a) a statement to the effect that there are no circumstances connected with the Auditor ceasing to hold office that the Auditor considers should be brought to the notice of the members or Creditors of the partnership; or
• (b) a statement of any circumstances mentioned in paragraph (a).

(3) If an Auditor of a Limited Liability Partnership deposits a statement under subsection (2)(b), the partnership must, within 14 days after the day the Auditor deposits the statement, send a copy of the statement to every member of the partnership.

(4) If an Auditor of a Limited Liability Partnership ceases to hold office for any reason, the partnership must, within 30 days after the day the Auditor ceases to hold office, appoint a replacement.

(5) Contravention of this section is punishable by a fine.