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Auditor resignation – Company responsibilities

Technical helpsheet with a flowchart to help ICAEW members to understand the process a non public interest company should follow upon resignation of its auditor for financial years beginning on or after 1 October 2015.

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to understand the process a non public interest company should follow upon resignation of its auditor. A company must consider both whether it has to inform its members and creditors and whether it has to inform the appropriate audit authority.

Members may also wish to refer to the following related helpsheet: