How to Appoint and Remove Auditors

IN LIGHT OF THE ECONOMIC CRIME & CORPORATE TRANSPARENCY ACT 2023, THIS TEMPLATE IS CURRENTLY UNDER REVIEW. 

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.

1. Board Minutes – First Meeting of the Board of Directors CO.CA.MM.03 
2. Shareholders’ Ordinary Resolution – Appointment of Auditors CO.ARA.01 
3. Shareholders’ Ordinary Resolution – Removal of Auditors and Replacement CO.ARA.02 
4. Companies House Form - Notice of Resolution Removing Auditors from Office CH-AA03 
5. Board Minutes - Resignation and Appointment of Auditors CO.CA.MM.08 
6. Letter to Companies House – Auditor’s Resignation CO.ARA.03

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