This Practice Note summarises the statutory provisions of the Companies Act 2006 (CA 2006) relating to the appointment of an auditor of a private company (CA 2006, ss 485–488) or a public company (CA 2006, ss 485–488). In addition, there may be other rules relating to the appointment of an auditor that apply to a listed company, an AIM company or a company with securities that are listed on the AQSE Main Market, AQSE Growth Market or AQSE Trading (formerly NEX Exchange Main Board, NEX Exchange Growth Market and NEX Exchange Secondary Market), but these are outside the scope of this Practice Note. Where a new auditor is to be appointed in place of an outgoing auditor whose term of office has expired, or is to expire, see Practice Note: Failure to re-appoint an auditor. In relation to the terms of an auditor's appointment and remuneration, see Practice Note: An auditor’s terms of appointment and remuneration. For a form of resolution to appoint or re-appoint an auditor and fix its remuneration, see Precedent: Resolution to appoint

Trustees can come in all shapes and sizes. For instance they can be both individual and corporate or even be a local authority. However, there are limitations on certain types of trustees. Corporations can be trustees but they are limited in their capacity to hold property in a trust. In general such organisations will be limited to acting as trustees of charitable trusts set up for the object for which they were established. However, an advantage is that all property vested in such a trustee automatically passes to its successor. On the level of charities for non-educational Church of England purposes, churchwardens can be ex officio trustees but only in respect of personalty, not realty, otherwise the Diocesan authority or other custodian trustee is required in addition. Under the School Sites Act 1841 (SSA 1841) the churchwardens of a church can be appointed ex officio as a quasi-corporation. A local authority may be trustees for an educational endowment or a charity with educational, recreational or heritage purposes eg a village hall. The practitioner will

I appoint [full name of the first business property executor] of [full address of the first business property executor] and [full name of the second business property executor] of [full address of the second business property executor] to be the executors [and trustees] of this Will in relation to my Qualifying

I appoint: • [name of spouse] [also] of [address of spouse] (my Spouse); [and] • [description of second executor, eg my brother, my daughter, my friend] [name of second executor] of [address of second executor]; [and] • [description of third executor, eg my brother, my daughter, my friend] [name of third executor if applicable] of [address of third executor]; [(my General Executors)] to be the executors and trustees of this Will except

This Checklist sets out key considerations as to whether the appointment of an intermediary is ‘necessary’ in family proceedings, assessments to be undertaken, procedural requirements and case management, together with issues such as the scope of support to be provided, ground rules hearings and funding. The Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, Pt 3A, together with FPR 2010, PD 3AA, make provision as to the participation of vulnerable persons in family proceedings and the giving of evidence by vulnerable persons. The rules include provision for the court to make ‘participation directions’ as to the involvement of a vulnerable person, protected party or child in family proceedings, as well as the power to appoint an intermediary. See Practice Note: Vulnerable persons—participation and evidence in family proceedings. An intermediary is a person whose function is to: • communicate questions put to a witness or party • communicate to any person asking such questions the answers given by the witness or party in reply to them, and • explain such questions or answers so far as is necessary

The Family Procedure Rules 2010 (FPR 2010), SI 2010/2955, Pt 3A, together with FPR 2010, PD 3AA, make provision as to the participation of vulnerable persons in family proceedings and the giving of evidence by vulnerable persons. The rules include provision for the court to make ‘participation directions’ as to the involvement of a vulnerable person, protected party or child in family proceedings, as well as the power to appoint an intermediary. See Practice Note: Vulnerable persons—participation and evidence in family proceedings. An intermediary is a person whose function is to: • communicate questions put to a witness or party • communicate to any person asking such questions the answers given by the witness or party in reply to them, and • explain such questions or answers so far as is necessary to enable them to be understood by the witness or party or by the person asking such questions The leading case

[I appoint [[insert full name(s) of relevant partner(s)] OR all the partners at the date of my death] of [insert full name of firm] of [insert full address of firm] at to be the executors and trustees of this Will. OR I appoint [insert full name(s) of relevant partner(s)] of [insert full name of firm] of [insert full address of firm] and [insert full name of individual] of [insert full address

An executor is a person appointed by a valid Will or codicil to administer the testator’s property and carry out the provisions of the Will. An administrator is a person appointed by the court to administer the property of a deceased person where they were not appointed in the deceased’s Will (either because the Will did not make a valid appointment of executors, the appointed executors were unable or unwilling to act or there was no Will). The term personal representatives (PRs) includes both executors and administrators. See Practice Note: Definition of a personal representative. Appointment of executors Executors may be appointed: • expressly by Will • impliedly by Will (according to the terms of the Will) • by a person nominated in the Will to appoint executors and if so, the nominated person may appoint themselves as executor • through the chain of representation, or • by the court Acceptance of office Methods of accepting the office of executor include: • obtaining a grant of probate • performing acts that constitute acceptance of

[TO BE PRINTED ON THE HEADED PAPER OF THE BORROWER] [insert date] To: [insert full name and address of agent for service of process] Dear [insert full name of process agent] We refer to the facility agreement dated [insert date of facility agreement] between [insert full name of lender] (the Lender) and [insert full name of borrower] as amended, novated, supplemented, restated or replaced from time to time in accordance with its terms (the Facility Agreement). We irrevocably appoint you [for a period of [•] years OR until [insert date on which appointment will terminate]] on the terms set out below with full authority to receive, accept and acknowledge for us and on our behalf service of process issued out of the courts of England and Wales in respect of any matter arising out of or in connection with the [Facility Agreement

Appointment of a management receiver in restraint proceedings Where a restraint order is in place, the Crown Court has the power to appoint a management receiver to deal with any of the defendant's realisable assets that are restrained. Where a restraint order is not in place, the Crown Court may also appoint a management receiver where a magistrates' court has made a further detention order under section 47M of the Proceeds of Crime Act 2002 (POCA 2002) in relation to property detained under POCA 2002, s 47J, on an application by the prosecutor or an accredited financial investigator (AFI). For information on restraint orders, the applicable regime and restraint proceedings, see Practice Note: Restraint orders. Fees and terms of engagement The management receiver is appointed by the court and reports back to the court that appointed them. The management receiver, if they are not an employee of the prosecuting body, can only be paid fees where the court directs this and specifies the basis on which the receiver is to be remunerated.

1 I appoint: 1.1 [full name of first executor] of [full address of first executor]; and 1.2 [full name of second executor] of [full address of second executor]; (my English Trustees) to be executors and trustees of this Will for the purpose of dealing with my English Estate[ and for the purpose of

The Minister for Countering Illegal Migration, Michael Tomlinson, has written to the Chair of the Home Affairs Select Committee to inform them of his intention to appoint David Bolt as interim Independent Chief Inspector of Borders and Immigration (ICIBI), in advance of the appointment of the permanent ICIBI in autumn 2024. Bolt has previously occupied the role of ICIBI from 2015 to 2020, and it is anticipated that he will occupy the interim role as soon as practicably possible. The process to recruit a permanent ICIBI is ongoing, with panel interviews having concluded.