Regulation 79(1) An approved trustee of a registered scheme may remove an auditor of the scheme from office if the approved trustee (a) informs the Authority, by written notice, of the removal and the reasons for the removal; and (b) serves a copy of the notice of removal on the auditor within seven working days.(2) An auditor shall within seven working days after receiving a copy of the notice, write to the Authority specifying in the auditor's opinion the reasons for the removal.(3) An auditor of a registered scheme may resign as auditor of the scheme by written notice given to the approved trustee of the scheme. (4) An auditor of a registered scheme who does not desire to be appointed for a further period shall by written notice inform the approved trustee of the scheme of its intentions.(5) The auditor's notice of resignation or not seeking re-appointment shall include (a) a statement to the effect that, to the best of the auditor's knowledge and belief, there are no circumstances relating to the resignation or decision not to seek reappointment that would prejudicially affect the interests of scheme members to a material extent; or (b) a statement specifying the circumstances that gave rise to the resignation or decision not to seek reappointment.(6) The auditor shall within two working days after giving the notice to the trustee, give the Authority a copy of the notice.(7) The trustee shall give the Authority a copy of the auditors notice of resignation or not seeking re-appointment within fourteen working days after receipt of the notice.(8) On the retirement or withdrawal of a partner from a firm, if the firm is no longer capable of acting as auditor of a registered scheme the firm shall by written notice given to the approved trustee of the scheme resign from acting as auditor of the scheme. (9) The firm shall give the notice to the approved trustee within fourteen days after the retirement or withdrawal of the partner from the firm.