Suppose auditor issued Q1 LR/AR and he resigns after 45 days from the end of Q2 then he need to issue the Q2+Q3 LR/AR also
And then he also require to issue the whole year AR +Q4 LR/AR as he issued the Q1,2,3 LR/AR
As it is restricting the auditor only to resign within 45days from Q1 , if he doesn’t resign by 14/11 then he need to issue all quarters + AR for whole year
Does this interpretation is correct????