How to Appoint and Remove Auditors
This Guidance Note ‘How to Appoint and Remove Auditors’ and the related
documents listed below deal firstly with whether an audit is required, then
with the processes that will need to be undertaken by the company secretary
(or person acting in that role) in appointing and removing auditors, and
dealing with their resignation.
This Guidance Note (which is part of a series of guidance notes for the
Company Secretary) covers the following:
• Is an audit required?
• Appointment of the auditor
• Removal of the auditor by the shareholders
• Resignation of the auditor
The Guidance Note refers the user to other documents, including board
minutes, shareholders’ resolutions and Companies House forms. These
documents can be accessed by clicking on the links below.
Board Minutes – First Meeting of the Board of Directors CO.CA.MM.03
Shareholders’ Ordinary Resolution – Appointment of Auditors CO.ARA.01
Shareholders’ Ordinary Resolution – Removal of Auditors and Replacement
Companies House Form - Notice of Resolution Removing Auditors from
Board Minutes - Resignation and Appointment of Auditors CO.CA.MM.08
Letter to Companies House – Auditor’s Resignation CO.ARA.03
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