In the resignation process of an auditor, what must be submitted to the registered office?

The requirement for an auditor to submit a written notice of resignation to the registered office is grounded in the necessity for formal communication regarding the auditor's decision to resign from their duties. This written notice serves as an official record and provides clarity on the auditor's intentions, ensuring that the company is informed and that there is documentation of this significant change.

When an auditor resigns, it is essential for the registered office to receive this notice so that appropriate measures can be taken, such as appointing a new auditor if necessary. This process upholds the integrity of the auditing profession and allows for a smooth transition for the company involved. The written notice is a critical step in maintaining proper governance and compliance with legal requirements regarding the auditor's role.

Other options, while related to the audit process, do not fulfill the requirement to formally communicate an auditor's resignation to the registered office. Audit reports and engagement letters pertain to the work being performed rather than the resignation process itself, and a public notice may serve as additional information for stakeholders, but it does not replace the requirement for formal written notice.