514 Failure to re-appoint auditor: special procedure required for written resolution
514 Failure to re-appoint auditor: special procedure required for written resolution
Companies Act 2006 | Legislation

[(1)     This section applies where a resolution is proposed as a written resolution of a private company whose effect would be to appoint a person as auditor in place of a person (the “outgoing auditor”) who, at the time the resolution is proposed, is an auditor of the company and who is to cease to hold office at the end of a period for appointing auditors.

But this section does not apply if the auditor is to cease to hold office by virtue of section 510[, 511A] or 516.