The Partnerships (Accounts) Regulations 2008

Removal of auditors on improper grounds

11.—(1) Where the auditor of a qualifying partnership is removed from office an application may be made to the High Court under this regulation.

(2) The persons who may make such an application are—

(a) any member of the qualifying partnership who was also a member at the time of the removal, and

(b) the Secretary of State.

(3) If the court is satisfied that the removal was—

(a) on grounds of divergence of opinion on accounting treatments or audit procedures, or

(b) on any other improper grounds,

it may make such order as it thinks fit for giving relief in respect of the removal.

(4) The court may, in particular—

(a) declare that any decision of the qualifying partnership removing an auditor, or appointing a new auditor in his place, is void;

(b) require the members of the qualifying partnership to re-appoint the dismissed auditor;

(c) give directions as to the conduct of the qualifying partnership’s affairs in the future.

(5) In the application of this regulation to a qualifying partnership formed under the law of Scotland or Northern Ireland, references to the High Court are to be read as references to the Court of Session or, as the case may be, the High Court in Northern Ireland.