Consent is not required for every resignation
The FAQ says consent is required for auditors of public interest companies or their subsidiaries resigning other than at annual general meetings. It answers the specific question about ordinary auditor rotation at an AGM in the negative. Do not describe every auditor change as an ACRA-consent transaction.
Circumstances supporting premature resignation
Approval generally requires exceptional circumstances in which the auditor cannot perform a competent audit or continuation is impractical or inappropriate. Examples are failing health of a sole-practitioner auditor, loss of independence and a parent entity’s stipulated change where another auditor serves the parent. The FAQ refers to Practice Direction 4 of 2015 for fuller assessment details.
The public-interest-company categories
The FAQ identifies SGX- or overseas-listed companies and those in the process of listing; selected banking/payment, insurance, capital-market infrastructure and intermediary institutions; and large charities or institutions of public character that are companies. It refers to the amended Companies Regulations effective 1 July 2015 for the full list.
Application and scope of this FAQ
Use the application for consent to resign under section 205AB and consult the linked procedural guidance. The FAQ does not itself set out the replacement-auditor deadline, latest-of-three resignation date or complete evidence checklist; those belong to the fuller practice direction, not an invented expansion of this short answer sheet.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗