Resignation（辭職）是什么_2020年ACCA考試AA知識點

來源：東奧會計在線責編：楊柳2020-10-15 11:14:04

俗話說，今日事今日畢。備考ACCA考試的小伙伴們一定要避免拖拉，不要輕易懈怠，按計劃完成學習任務，積極參與ACCA備考中來。

辭職_2020年ACCA考試AA知識點

【內容導航】

Resignation辭職

【知識點】

Resignation辭職

Auditors may resign at any time.

Resignation usually:

? Requires written notice by the auditor to the company.

? Sent by the company to the regulatory authorities.

It may also require an auditor to give a written notice with a statement of circumstances to members/creditors.

Resignation procedures	? Auditors deposit at the company’s registered office written noticetogether with statement of circumstances (SOC) or statement that no such circumstances exist.
	? A SOC must always be submitted for a quoted company/public interest entity.
	? Certain exemptions apply for non-public interest entities.
Notice of resignation	? Sent by:
Notice of resignation	? Company to regulatory authority.
Statement of circumstances	? Sent by:
	? Auditors to regulatory authority.
	? Company to everyone entitled to receive a copy of accounts.
Convening of general meeting	? Auditors can require directors to call an extraordinary general meeting to discuss circumstances of resignation.
Convening of general meeting	? Directors must send out notice for meeting within 21 days of having received requisition by auditors.
Statement prior to general meeting	ü Auditors may require company to circulate SOC to everyone entitled to notice of meeting.