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Section 514: Failure to re-appoint auditor: special procedure required for written resolution

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 16: Audit — Chapter 4: Removal, resignation, etc of auditors

This section does not apply (by virtue of subsection (2)) if— "

a period for appointing auditors has ended since the outgoing auditor ceased to hold office,
the outgoing auditor ceased to hold office by virtue of section 510 , 511A or 516, or
the outgoing auditor has previously had the opportunity to make representations with respect to a proposed resolution under subsection (4) of this section or an intended resolution under section 515(4).

Where this section applies, the company must send a copy of the proposed resolution to the person proposed to be appointed and to the outgoing auditor.

The outgoing auditor may, within 14 days after receiving the notice, make with respect to the proposed resolution representations in writing to the company (not exceeding a reasonable length) and request their circulation to members of the company.

The company must circulate the representations together with the copy or copies of the resolution circulated in accordance with section 291 (resolution proposed by directors) or section 293 (resolution proposed by members).

Where subsection (5) applies—

the period allowed under section 293(3) for service of copies of the proposed resolution is 28 days instead of 21 days, and
the provisions of section 293(5) and (6) (offences) apply in relation to a failure to comply with that subsection as in relation to a default in complying with that section.

If any requirement of this section is not complied with, the resolution is ineffective.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.