Removal of Auditors - Company Formation - UK Registration Services
Removing an auditor normally occurs in one of two circumstances:
The company feel dissatisfied with the auditors performance.
The company decide to appoint a new auditor at the beginning of a new term.
The auditor in each case sends a document to the companies registered office stating any factors which are relevant to his ceasing to be auditor of the company which he would like the members to be aware of.
In the event that there are such factors the company has an obligation to notify the members of the company with details.
Should there be no factors which the auditor wishes to be notified, the company need not send such details to the shareholders.