Auditors must be appointed for each financial year of a private company by the members by ordinary resolution (or by the directors for the first auditor, to fill a casual vacancy or after audit exemption), with deemed reappointment where no new appointment is made unless the articles require actual reappointment or members holding 5 per cent object (sections 485 to 488); a public company appoints its auditor at the accounts meeting (sections 489 to 491); public-interest entities follow the appointment and tender procedures in sections 485A to 485C and 489A to 489C. The Secretary of State may appoint where the company fails to (sections 486, 490), and the remuneration is fixed by the members or as they determine, with the amounts disclosed in the notes to the accounts (sections 492 to 494).
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