Ann: Change of Auditor, page-11

my point is, you need to apply to ASIC to change auditor, and state the reasons why you wish to change. ASIC then discusses it with the outgoing auditor, reviews the auditor's explanation, and decides whether to grant you approval to change auditors. If there is any whiff of disagreement with opinion, they block you from changing. Also, you need prior approval from the incoming one, and they will only give you the all clear if they have no issues or red flags from the old audit file. I only say this bec I went through this process and it was a very long drawn-out procedure that had to be completely clear of any auditor problems. It's much trickier than it sounds, bec ASIC has provisions to prevent you from shopping around for better opinions