102. Resignation of an auditor

(1) In this Article, a Relevant Person means an Authorised Person, Public Listed Company or Domestic Fund.
(2) An Auditor of a Relevant Person may resign as Auditor by depositing a notice in writing to that effect, together with a statement referred to in Articles 102(3) and (4). at the registered office of the Relevant Person and any such notice operates to bring its term as Auditor to an end on the date on which the notice is deposited, or on such later date as may be specified in it.
(3) When an Auditor ceases for any reason to act as the Auditor of a Relevant Person, it shall deposit at the registered office of:
(a) the Authorised Person;
(b) the Public Listed Company; or
(c) in the case of a Domestic Fund;
(i) the Domestic Fund; and
(ii) if appointed, the Trustee of that Fund,
a notice setting out the matters specified in Article 102(4).
(4) The notice must contain either:
(a) a statement to the effect that there are no circumstances connected with its ceasing to act as Auditor which the Auditor considers should be brought to the notice of the relevant members or Unitholders, or creditors of the Relevant Person; or
(b) if there are any circumstances referred to in (a), a statement of the nature of those circumstances.
(5) Where a notice contains information referred to in Article 102(4)(b):
(a) the Authorised Person;
(b) the Public Listed Company; or
(c) in the case of a Domestic Fund, the Fund Manager of the fund, or failing which, the other members of the Governing Body of the Fund, or if appointed the Trustee of the Fund,
shall provide to the DFSA a copy of the statement and any response by that person.