Letter - Resignation Of Auditors (Share Sales)

This Letter - Resignation of Auditors (Share Sales) is to be used when the auditors of a company have resigned following the sale of the entire issued share capital of that company.

Optional phrases / clauses are enclosed in square brackets. The first paragraph in square brackets should be used for unquoted companies where there are no circumstances connected with the auditors’ resignation which they consider should be brought to the attention of the members or creditors of the company under section 519 of the Companies Act 2006. The second paragraph in square brackets should be used either for quoted companies or for unquoted companies where there are circumstances to be stated under section 519 of the Companies Act 2006. The unused option should be removed from the document.

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