Section 514(1)

This section applies where a resolution is proposed as a written resolution of a private company whose effect would be to appoint a person as auditor in place of a person (the “outgoing auditor”) who, at the time the resolution is proposed, is an auditor of the company and who is to cease to hold office at the end of a period for appointing auditors. But this section does not apply if the auditor is to cease to hold office by virtue of section 510 , 511A or 516.

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Source: legislation.gov.uk · retrieved 2026-09-04