Removal or resignation of an auditor—financial years beginning before 1 October 2015 [Archived]
Removal or resignation of an auditor—financial years beginning before 1 October 2015 [Archived]

The following Corporate practice note provides comprehensive and up to date legal information covering:

  • Removal or resignation of an auditor—financial years beginning before 1 October 2015 [Archived]
  • Removal of an auditor
  • Special notice of a resolution to remove an auditor
  • Notice to Companies House of a resolution to remove an auditor
  • Rights of an auditor when removed from office
  • Resignation of an auditor
  • Notice to Companies House on resignation of an auditor
  • Rights of an auditor on resignation
  • Notices and statements required on an auditor ceasing to hold office

Removal or resignation of an auditor—financial years beginning before 1 October 2015 [Archived]

ARCHIVED: This archived Practice Note summarised the statutory provisions of the Companies Act 2006 (CA 2006) in relation to the removal or resignation of an auditor in respect of financial years beginning before 1 October 2015.

Section 18 and Schedule 5 of the Deregulation Act 2015, which came into force on 1 October 2015, made a number of changes in relation to auditors, which include provisions dealing with the removal or resignation of an auditor. These provisions have effect in respect of financial years beginning on or after 1 October 2015.

For details of the statutory provisions in respect of financial years beginning on or after 1 October 2015, see Practice Note: Removal or resignation of an auditor.

In addition to the statutory provisions, there may be other rules relating to the removal and resignation of an auditor that apply to a listed company, an AIM company or a company with securities that are listed on one of the Aquis Stock Exchange (formerly NEX Exchange) markets, but these are outside the scope of this Practice Note.

In relation to a failure to re-appoint an auditor, see archived Practice Note: Failure to re-appoint an auditor—financial years beginning before 1 October 2015 [Archived].

Removal of an auditor

The members of a company may remove an auditor from office at any

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