Vintage Ltd Has a Year-End of 30 June 20X0

Vintage Ltd has a year-end of 30 June 20X0.The audit work was completed and the auditor's report signed on 3 September 20X0.On 1 October, the company requested the current auditor to resign so that the auditor of their parent company could take over the audit.The current auditors wrote a resignation letter dated 10 October that was received by the company on 15 October.This letter advised that the auditor's resignation was effective from 3 September 20X0.The resignation letter was also forwarded to the Australian Securities and Investments Commission (ASIC) , requesting its confirmation of the resignation.ASIC approved the resignation in a letter dated 31 October. The effective date of the resignation is:

A) 3 September 20X0.
B) 10 October 20X0.
C) 15 October 20X0.
D) 31 October 20X0.