42.—(1) In section 994 of the Companies Act 2006 (protection of members against unfair prejudice: petition by company member), after subsection (1) insert—
“(1A) For the purposes of subsection (1)(a), a removal of the company's auditor from office—
(a)on grounds of divergence of opinions on accounting treatments or audit procedures, or
(b)on any other improper grounds,
shall be treated as being unfairly prejudicial to the interests of some part of the company's members.”.
(2) This amendment does not apply in relation to auditors appointed for financial years beginning before 6th April 2008.