UK Companies Act 2006 510-529: Removal and resignation of auditors: special notice, statements on ceasing to hold office, notification to the audit authority

What does 510-529 require?

Members may remove an auditor by ordinary resolution at a meeting on special notice, with the auditor's right to make representations (sections 510 to 513), and may prevent deemed reappointment (section 514); the company must notify the registrar of a removal within 14 days (section 512). An auditor may resign by notice (section 516). An auditor ceasing to hold office must send the company a statement of the circumstances (or a statement that there are none) in the cases section 519 requires, which the company must circulate or apply to court about and the auditor must send to the registrar, and public-interest company auditors and the company must notify the appropriate audit authority (sections 519 to 525). Quoted companies must publish members' concerns about audit on a website (sections 527 to 529).