Auditor’s Resignation Letter
The form of notice that an auditor must give to resign their office is not
prescribed by the Companies Act 2006 but usually takes the form of a letter
addressed to the relevant company. This template is the form of notice that
an auditor may use to notify a company of its resignation as auditor.
The resignation of an auditor and the process that must be followed is
governed by sections 516 – 525 of the Companies Act 2006. The exact
requirements will depend on whether the company is a public or non-public
interest company and whether the resignation is voluntary or not and the
auditor is ceasing to hold office for an exempt reason. This template is
drafted on the basis that the resignation concerns a non-public interest
company, is voluntary and is for an exempt reason. Further details can be
found in our guidance note, Accounts & Audit, which includes a more
detailed explanation of these distinctions and the different requirements
and filings that must be made.
Section 516 of the Companies Act 2006, states that the auditor may resign
by depositing written notice at the company’s registered address. The
company is not required to send a copy of the notice of resignation to
Companies House. A company is only required to notify its relevant audit
authority if the resignation is not for exempt reasons.
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 Resignation Letter is in open format. Either enter the requisite
details in the highlighted fields or adjust the wording to suit your
Once you have purchased access to the appropriate document folder click on
the “Download Document” button below. You will be asked what you want to do
with the file. It is recommended that you save the document to a location
of your choice prior to viewing.