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Tendering

Reasons for changing auditor

1.1 Reasons for the company changing auditor

Company
Reduce audit policy of Disputes over

fee FR matters
rotation

Firm has
stopped Reasons for Appointment

offering audit changing of group
auditor
auditor
services

Dissatisfied Audit firm
Size of firm ceased
with auditor
trading

1.2 Reasons for the audit firm stepping down

 Independence issues which cannot be safeguarded.

 Doubts regarding the integrity of the company’s management.

 Strategic decision to concentrate on other services or markets.

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