[(1) An auditor of a public interest company who is ceasing to hold office (at any time and for any reason) must send to the company a statement of the reasons for doing so.
(2) An auditor (“A”) of a non-public interest company who is ceasing to hold office must send to the company a statement of the reasons for doing so unless A satisfies the first or second condition.
(2A) The first condition is that A is ceasing to hold office—
(a) in the case of a private company, at the end of a period for appointing auditors;
(b) in the case of a public company, at the end of an accounts meeting.
(2B) The second condition is that—
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