Section 515(1)

Special notice is required for a resolution at a general meeting 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 notice is given, is an auditor of the company and who is to cease to hold office at the end of a period for appointing auditors. But special notice is not required under this subsection 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