Acca letter new auditor old auditor

When an auditor changes, the ACCA (Association of Chartered Certified Accountants) requires the new auditor to send a letter to the old auditor, informing them of the change. This letter is known as a "Letter of Resignation" or "Letter of Removal".

Here is a sample format for the letter:

[Company Name] [Company Address] [Date]

[Old Auditor's Name] [Old Auditor's Firm] [Old Auditor's Address]

Dear [Old Auditor's Name],

I am writing to inform you that [Company Name] has decided to change its auditor and that [New Auditor's Name] of [New Auditor's Firm] will be taking over the audit engagement effective [Date of Change].

As a result, I am resigning as auditor of [Company Name] and hereby notify you of my resignation. I confirm that I have completed all necessary audit procedures and have provided all required audit reports and documentation to [Company Name].

Please note that [Company Name] will be responsible for ensuring that all necessary steps are taken to complete the audit and provide any required reports to the relevant authorities.

If you have any questions or concerns, please do not hesitate to contact me.

Yours sincerely,

[Your Name] [Your Signature] [Your Title]

Please note that this is just a sample and the actual letter may vary depending on the specific circumstances and requirements of the company and the auditor.