SCHEDULES

SCHEDULE 5Auditors ceasing to hold office

PART 1Notification requirements

12

1

Schedule 8 to the Companies Act 2006 (index of defined expressions) is amended as follows.

2

Omit the entry for “major audit”.

3

At the appropriate places insert—

exempt reasons, in relation to an auditor of a company ceasing to hold office (in Chapter 4 of Part 16)

section 519A

non-public interest company (in Chapter 4 of Part 16)

section 519A

public interest company (in Chapter 4 of Part 16)

section 519A