(1) This section applies where [a company receives from an auditor (“A”) who is ceasing to hold office a statement under section 519 except where—
(a) the company is a non-public interest company, and
(b) the statement includes a statement to the effect that A considers that none of the reasons for A's ceasing to hold office, and no matters (if any) connected with A's ceasing to hold office, need to be brought to the attention of members or creditors of the company (as required by section 519(3B))].
(2) [Where this section applies, the]
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