This pack includes all the documents and forms required to appoint an auditor of your private limited company.
It is the directors who appoint the first auditor in private companies. The members may then appoint or re-appoint an auditor at a meeting of the company's members, or by written resolution, within 28 days of the directors sending the accounts to the members. If they do not do so, however, the appointed auditor remains in office until the members pass a resolution to reappoint him or to remove him as auditor (5% of members, or fewer if the articles say so, can force the consideration of a resolution to remove an auditor). This provision about remaining in office, however, does not apply if the auditor’s most recent appointment was by the directors or the company’s articles require annual appointment.
An auditor is to independently review a company's accounts to make sure they are accurate and show a fair view of its financial position. This pack deals with the appointment of an auditor by company shareholders in a general meeting.
Note, a person cannot be appointed as an auditor of the company if he or she is:
• an officer or employee of the company or an associated company; or
• a partner or employee of such a person, or a partnership of which such a person is a partner.
If you need a new auditor, either by choice or because the law requires it, this pack contains all you need. |
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Suitable for any director or shareholder;
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Of any private limited company;
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Who wants to appoint a new auditor. |
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