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Changing Auditors (ICSA Solutions)

Author: Mike Metcalf

ICSA Solutions are an innovative series of ebooks that provide immediate access to all the necessary information on a particular topic; offering practical guidance, case studies and time-saving checklists in a one-off download.

This guide looks at quoted companies and outlines the procedures involved in changing the auditor at either the AGM or in filling a casual vacancy.The guide also looks at the practical implications of changing the auditors of subsidiaries. It provides an explanation of the detailed statutory rules on auditor appointment; the statutory rules on the termination of the old auditor’s appointment; and professional and contractual matters.


Includes the following customisable materials:

    •    Flowchart – appointment procedures
    •    Flowchart – cessation of office procedures
    •    Sample letter to Old Auditor making changeover arrangements and authorising communication with New Auditor
    •    Sample letter: Circulation to company members and others by an unquoted company (if statement of circumstance is given), or by a quoted company in all cases (Section 520)
    •    Notification to appropriate audit authority (applicable if the Old Auditor has been removed or resigned or, for major audits, where departure is for any reason (Section 523)
    •    Covering letter to be sent to the Registrar
    •    The appointment of New Auditor at the AGM is minuted
    •    Draft written resolution to be sent to members
    •    Draft directors’ resolution to be passed at board meeting to appoint new auditor



    Please note this is a digital only title and not available in hard copy.

    Contents

    Quoted holding company
    Unquoted holding company
    Changing auditors of subsidiaries
    An explanation of detailed auditor changeover rules



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