C3Part 16Audit
Annotations:
Modifications etc. (not altering text)
Chapter 4Removal, resignation, etc of auditors
Resignation of auditor
C1C2517Notice to registrar of resignation of auditor
1
Where an auditor resigns the company must within 14 days of the deposit of a notice of resignation send a copy of the notice to the registrar of companies.
2
If default is made in complying with this section, an offence is committed by—
a
the company, and
b
every officer of the company who is in default.
3
A person guilty of an offence under this section is liable—
a
on conviction on indictment, to a fine;
b
on summary conviction, to a fine not exceeding the statutory maximum and, for continued contravention, a daily default fine not exceeding one-tenth of the statutory maximum.
Pts. 1-39 (except for Pt. 7 and ss. 662-669), 45-47 extended (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), art. 5(1), Sch. 1 para. 2