Notice of resignation of auditor

Auditor’s Resignation Letter

CO.AA.11

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 purposes.

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