| Commentary

35.1 Auditor’s statement of circumstances

| Commentary

35 Resignation of auditors

35.1 Auditor’s statement of circumstances

An auditor may resign his office by sending a notice to that effect to the company, the resignation taking effect on the date on which the notice is received or on such later date as may be specified in the notice1. However, where the company is a so-called public interest company2, the notice is not effective unless it is accompanied by a statement complying with the Companies Act 2006 Section 519, that is, a statement of the reasons for his resignation and including the auditor’s name and address, the number allocated to

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