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SCHEDULES

SCHEDULE 5Auditors ceasing to hold office

PART 1Notification requirements

12(1)Schedule 8 to the Companies Act 2006 (index of defined expressions) is amended as follows.

(2)Omit the entry for “major audit”.

(3)At the appropriate places insert—

exempt reasons, in relation to an auditor of a company ceasing to hold office (in Chapter 4 of Part 16)section 519A
non-public interest company (in Chapter 4 of Part 16)section 519A
public interest company (in Chapter 4 of Part 16)section 519A