Lagoon Plc's Directors are planning to instigate the removal of its auditors, KPNG due to their inability to deliver "quality audit works". However, the Audit Manager has insisted that this move by the Directors is as a result of his non-conforming stands on a number of fundamental issues discovered in the financial statements of Lagoon Plc. REQUIRED: a) In consonance with the provisions of Companies Act 2006, outline and discuss the procedures Lagoon Plc should follow to remove KPNG as their auditors. (9 marks) b) Should KPNG decide to resign as auditors to Lagoon Plc, discuss the necessary procedures it should follow as stipulated in the Companies Act 2006. (6 marks) c) Explain the significance of the Companies Act's provisions regarding resignation and removal of auditors. (5 marks)