Williams & Associates is a small firm with three partners. The audit partner, being the only registered company auditor in the firm, retired from the firm on 31 August 20X0. On this date the partner wrote a letter to the Australian Securities and Investments Commission (ASIC) requesting permission to resign as auditor of all of his clients. ASIC gave its consent to the resignation effective from 31 October 20X0. The auditor of the audit clients in the period from 31 August to 31 October is: the retiring partner. Williams & Associates. Australian National Audit Office as nominee. the next most senior partner of Williams & Associates