Section 518(1)

This section applies where an auditor's (A's) notice of resignation is accompanied by a statement under section 519 except where—. the company is a non-public interest company, and the statement includes a statement to the effect that A considers that none of the reasons for A's ceasing to hold office, and no matters (if any) connected with A's ceasing to hold office, need to be brought to the attention of members or creditors of the company (as required by section 519(3B)).

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