Section 91 (6) of the Companies Act 2008
Resignation or removal of company auditor
1) An auditor may resign from office by giving the company
a) one month written notice; or
b) less than one month written notice, with the approval of the board.
2) If the auditor is removed from office by the board, the auditor may require the company to include a statement in its annual financial statements relating to that financial year, not exceeding a reasonable length, setting out the auditor’s contention as to the circumstances that resulted in the removal.
3) If the auditor wishes to exercise the power referred to in subsection (2), the auditor must give written notice to that effect to the company by not later than the end of the financial year in which the removal took place and that notice must include the statement referred to in subsection (2).
4) The statement of the auditor referred to in subsection (2) must be included in the directors report in the company’s annual financial statements.
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