We use cookies to make this site as useful as possible. Read our cookie policy or allow cookies.

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



    Related products

    Whistleblowing (ICSA Solutions)

    Whistleblowing (ICSA Solutions)

    Authors: Scott Bridgen, Kirsty Matthewson
    Price: £14.35 | Digital | April 2013

    More details

    Charity Checklists

    Charity Checklists

    Author: Cecile Gillard
    Price: £27.95 | Paper | July 2014

    More details

    Charity Marketing: Delivering income, services and campaigns

    Charity Marketing: Delivering income, services and campaigns

    Author: Ian Bruce
    Price: £32.95 | Paper | May 2011

    More details

    Creating and Implementing an Ethics Policy (ICSA Solutions)

    Creating and Implementing an Ethics Policy (ICSA Solutions)

    Author: Mark Wearden
    Price: £14.35 | Digital | May 2014

    More details

    The ICSA Guide to Document Retention, 3rd edition

    The ICSA Guide to Document Retention, 3rd edition

    Author: Andrew Hamer
    Price: £54.95 | Paper | November 2011

    More details