Resignation of Auditor

Chapter 20 of Part 6 of the Companies Act 2014 details the process for the resignation of an auditor.

The CRO receives notification of the resignation either under Section 399 or Section 400 of the Act.

• Notification by an auditor of termination of his/her appointment by a company, which intends to avail of the audit exemption is submitted on headed note paper by the auditor and has no filing fee.
• Notification by an auditor of termination of his/her appointment by a company under section 400 is submitted on headed note paper by the auditor and has a filing fee of €15.

 
Section 401 of the 2014 Act relates to the Resignation of statutory auditor; the requisition of a general meeting.