35.—(1) Where an auditor appointed by charity trustees or under section 43A(2) or (3)(a) ceases for any reason to hold office he must send—
(a)to the charity trustees—
(i)a statement of any circumstances connected with his ceasing to hold office which he considers should be brought to their attention; or
(ii)if he considers that there are no such circumstances, a statement that there are none;
(b)a copy of any statement sent to the charity trustees under sub-paragraph (a)(i) to the Commission.