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

[(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 reasons for ceasing to hold office are all exempt reasons (as to which see section 519A(3)), and

512 . . .
517 . . .

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