Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Companies House definition

What does Companies House mean? Companies House is the UK corporate registry used by legal practitioners to incorporate companies and LLPs, file statutory returns and search the public register in England and Wales, Scotland and Northern Ireland. In legislation, the statutory office is the Registrar of Companies (under the Companies Act 2006), with separate Registrars for each jurisdiction; “Companies House” is the executive agency of the Department for Business and Trade that operates the registers and is often used interchangeably with the Registrar. In Ireland, the equivalent authority is the Companies Registration Office (CRO). Key functions include incorporating and dissolving companies, allocating company numbers,...

Auditor ceasing to hold office: UK statutory notices and statements, company and Companies House duties, exemptions, timelines, penalties, and UKLR/DTR implications

Published by a LexisNexis Corporate expert

Practice notes

Background

There are legal requirements governing the notices and statements that must be made when an auditor leaves office. Section 18 and Schedule 5 of the Deregulation Act 2015 (DA 2015), effective from 1 October 2015, introduced a series of auditor-related reforms, including the rules on notices and statements on an auditor’s cessation of office. Those measures apply to financial years starting on or after 1 October 2015. For these notice and statement obligations, the DA 2015 amended the Companies Act 2006 (CA 2006) so that a distinction is drawn between companies and non-companies (with each category treated slightly differently), replacing the earlier split between quoted and unquoted companies (again, each treated slightly differently) that applied before the DA 2015 amended the CA 2006. This change reoriented the framework and aligned the obligations with entity status rather than listing status, while preserving differential treatment where appropriate under the revised statutory regime. For information on the provisions relevant to financial years commencing before 1 October 2015, consult the archived Practice Notes: —financial years beginning before 1 October 2015—quoted company [Archived] and —financial years beginning before 1 October 2015—Unquoted company [Archived]. A Public interest company is defined in CA 2006, s 519A as...

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Web page updated on 21/05/2026

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