486. Notice to Registrar of resignation of auditor

(1) Where an auditor resigns the company must within 14 days of the deposit of a notice of resignation send a copy of the notice to the Registrar of companies.
(2) If default is made in complying with this section, a contravention of these Regulations is committed by—
(a) the company, and
(b) every officer of the company who is in default.
(3) A person who commits the contravention referred to in subsection (2) shall be liable to a level 2 fine.