(1)An Auditor General must not act as a statutory auditor at any time when a suspension notice issued to him in respect of the audited person has effect.
(2)If at any time during an Auditor General’s term of office as a statutory auditor a suspension notice issued to him in respect of the audited person takes effect, he must immediately—
(a)resign his office (with immediate effect), and
(b)give notice in writing to the audited person that he has resigned by reason of his becoming ineligible for appointment.
(3)A suspension notice does not make an Auditor General ineligible for appointment as a statutory auditor for the purposes of section 1213 (effect of ineligibility: criminal offences).