The directors of a public company appoint an auditor within 1 month after registration unless the company has done so in general meeting (each director takes all reasonable steps to secure compliance), and the company appoints an auditor at its first AGM and fills any vacancy at each later AGM, except where a review is permitted or the company is a small company limited by guarantee. An auditor ceases to hold office if a notified conflict of interest is not resolved within the remedial period (s 327B(2A) to (2C)).
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