There are several ways in which an auditor can cease to hold office under the Companies Act 2006:

• removal (section 510–513 ), where the auditor is removed by the company by ordinary resolution at a general meeting;

• resignation (s516–518 ), where the auditor sends a notice in writing to the company’s registered office; or

• failure to reappoint an auditor (s514–515 ), which occurs when a company proposes a resolution (either written or at a general meeting), the effect of which is to appoint a person as auditor in place of the outgoing auditor whose term of office has expired, or is due to expire.

For private companies, in certain situations, the auditor ceases to hold office before the end of the period for appointing auditors (ie, there is no deemed reappointment) which will mean they cease to hold office (s487 ), although there is no actual resignation.