Jurisdiction(s):
United Kingdom

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Key definition

Rules definition

What does Rules mean? Rules describes the written provisions that govern how a pension scheme operates—especially occupational pension schemes—usually contained in, or annexed to, the trust deed (trust deed and rules). Legislation refers to these as scheme rules (for example, Pensions Act 1995 and Pensions Act 2004 in the UK, and the Pensions Act 1990 in Ireland). Scheme rules set out eligibility, benefit structure (defined benefit or defined contribution), contributions, service and accrual, retirement options and ages, revaluation/indexation, ill‑health and death benefits, transfers in and out, leaver provisions, forfeiture, augmentation, priority on winding‑up, discretions and decision‑making, and the scheme’s amendment and termination powers. They also...

Auditor not re-appointed: automatic re-appointment exceptions, replacement appointment procedures, special notice and written resolution rules, and required notifications under the Companies Act 2006

Published by a LexisNexis Corporate expert

Practice notes

Background

This Practice Note outlines the statutory requirements in the Companies Act 2006 (CA 2006) and other legislation that apply when a company fails to re-appoint an auditor. Section 18 and Schedule 5 of the Deregulation Act 2015, from 1 October 2015, introduced amendments relating to auditors, including provisions addressing a company’s failure to re-appoint an auditor. These provisions apply to financial years beginning on or after 1 October 2015. For information on the statutory regime for financial years commencing before 1 October 2015, see the archived Practice Note —financial years beginning before 1 October 2015 [Archived]. For those earlier periods, the position is explained in that archived guidance. Further Rules concerning the removal and Resignation of an auditor may apply to a listed company, an AIM company, or a company with Securities admitted to the AQSE Main Market or AQSE Growth Market (formerly the NEX Exchange Main Board or NEX Exchange Growth Market), but these matters fall outside the scope of this Practice Note. For guidance regarding the removal or resignation of an auditor in financial years starting on or after 1 October 2015, see Practice Note: Removal or...

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Web page updated on 21/05/2026

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