Concise Accountancy

Accountants and Registered Auditors

AuditingCompany accounts

Auditor statement of circumstances

When your external auditor ceased to hold office, they are required to deposit a statement of circumstances at your company’s registered office. They must set out any issues relating to the cessation of the office that should be brought to the attention of your shareholders or creditors of your company. If there are no issues then state that no circumstances exist.

In the case of auditor resignation, your auditor’s statement should accompany the notice of resignation. In the event where your auditor is not seeking reappointment, their statement should be deposited at least 14 days before your general meeting where your company account is laid. If a resolution has been passed to remove the requirement for laying accounts at the general meeting then the auditor must send their notice within 14 days of your accounts being circulated to your shareholders. In all other cases, your auditor must provide their statement of circumstances within 14 days of ceasing to hold office.

Thereafter, your company must send a copy of the statement to everyone entitled to receive a copy of your company accounts within 14 days.

Court order

If your company considers the statement of circumstances to be defamatory, you may apply to the court to have the statement not to be circulated.

Subsequently, you must inform your auditor within 21 days if a court order is sought. If this time elapses and no order is sought, your company’s auditor has a further seven days to send a copy of the statement to Companies House.

If your court application is successfully made, your company must inform everyone entitled to receive a copy of your company accounts within 14 days of the court’s decision. On the other hand, if the court order fails, your auditor’s statement must be circulated within the same time frame. Concurrently, you must also inform your auditor of the court’s decision. Subsequently, your auditor has a further seven days to deliver a copy of the statement to Companies House.

The auditor statement of circumstances is a separate document to that of your confirmation statement. It does not affect your confirmation statement.

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