Shareholders’ Audit Request Letter
Section 476 of the Companies Act 2006, states that even if a company is usually exempt from auditing its accounts, it must hold an audit if shareholders who hold at least 10% of the company’s shares request it to do so. The request must be made in writing and sent to the company’s registered office address. This form of template letter can be used by shareholders to make such a request.
Note that shareholders (whether individually or as a group) must own at least 10% of the share capital to make this request. The request must arrive at least one month before the end of the financial year to which the audit request relates.
Optional phrases / clauses are enclosed in square brackets. These should be read carefully and selected so as to be compatible with one another. Unused options should be removed from the document.
This Audit Request Letter is in open format. Either enter the requisite details in the highlighted fields or adjust the wording to suit your purposes.
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