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Commentary

Removal or Resignation of Auditors

Part VIII General Disclosure Requirements
| Commentary

Removal or Resignation of Auditors

| Commentary

Removal of auditor from office

An auditor can only be removed before the end of his term of office under the provisions set out in s 510 of the Companies Act 2006 or, in the case of a PIE,1 in accordance with the special procedures for application to the court set out in s 511A of the Companies Act 2006 (see 37A[40] below).2

The members of a company may remove an auditor from office at any time by ordinary resolution at a general meeting of the company, provided that special notice is given of that resolution as described below.3 However, nothing in these provisions is to be taken as depriving the person removed of compensation or damages payable to him in respect of the termination of his appointment as auditor

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