518 Rights of resigning auditor
518 Rights of resigning auditor
Companies Act 2006 | Legislation

(1)     This section applies where an [auditor's (A's) notice of resignation is accompanied by a statement under section 519 except where—

(a)     the company is a non-public interest company, and

(b)     the statement includes a statement to the effect that A considers that none of the reasons for A's ceasing to hold office, and no matters (if any) connected with A's ceasing to hold office, need to be brought to the attention of members or creditors of the company (as required by section 519(3B))].

(2)     He may [send] with the notice [an authenticated] requisition calling on the directors of the company forthwith duly to convene a general meeting of the company for the purpose of receiving and considering such explanation of the [reasons for, and matters connected with,] his resignation as he may wish to place before the meeting.

(3)     He may request the company to circulate to its members—