The reasons for the resignation of an incumbent auditor must be reported to the:

Question

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The reasons for the resignation of an incumbent auditor must be reported to ASIC (Australian Securities and Investments Commission) as per the regulatory requirements. The client may also be informed about the reasons, but the primary reporting authority is ASIC. AARF (Auditing and Assurance Standards Board) and ASX (Australian Securities Exchange) are not directly involved in this reporting requirement.

The Reasons for the Resignation of an Incumbent Auditor Must