Point in time view as at 03/10/2022.
Companies Act 2006, Section 516 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)An auditor of a company may resign his office by [F1sending a notice to that effect to the company].
(2)[F2Where the company is a public interest company, the] notice is not effective unless it is accompanied by the statement required by section 519.
(3)An effective notice of resignation operates to bring the auditor's term of office to an end as of the date on which the notice is [F3received] or on such later date as may be specified in it.
Textual Amendments
F1Words in s. 516(1) substituted (1.10.2015) by Deregulation Act 2015 (c. 20), s. 115(7), Sch. 5 para. 16(2); S.I. 2015/1732, art. 2(d) (with arts. 4 6)
F2Words in s. 516(2) substituted (1.10.2015) by Deregulation Act 2015 (c. 20), s. 115(7), Sch. 5 para. 3; S.I. 2015/1732, art. 2(d) (with arts. 4 6)
F3Word in s. 516(3) substituted (1.10.2015) by Deregulation Act 2015 (c. 20), s. 115(7), Sch. 5 para. 16(3); S.I. 2015/1732, art. 2(d) (with arts. 4 6)
Modifications etc. (not altering text)
C1Ss. 515-518 applied (with modifications) (1.10.2008) by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), reg. 45; (as amended (with effect in accordance with reg. 2(5)(a) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 18 (with reg. 2(6)(7))
C2Ss. 484-539 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 11 (with transitional provisions and savings in regs. 7, 9, Sch. 2)
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