519 Statement by auditor to be [sent to] company
Companies Act 2006 | Legislation

Statement by auditor on ceasing to hold office

519  Statement by auditor to be [sent to] company

[(1)     An auditor of a public interest company who is ceasing to hold office (at any time and for any reason) must send to the company a statement of the reasons for doing so.

(2)     An auditor (“A”) of a non-public interest company who is ceasing to hold office must send to the company a statement of the reasons for doing so unless A satisfies the first or second condition.

(2A)     The first condition is that A is ceasing to hold office—

(a)     in the case of a private company, at the end of a period for appointing auditors;

(b)     in the case of a public company, at the end of an accounts meeting.

(2B)     The second condition is that—

(a)     A's

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