Powered by Lexis+® UK
Jurisdiction(s):
United Kingdom
Related legal acts
Key definition
Resignation definition

What does Resignation mean? The act by which an employee ends employment by communicating (orally or in writing) notice of resignation to the employer, or by resigning with immediate effect. It is a descriptive term rather than a defined statutory concept, but employment legislation and case law across the UK and Ireland regulate notice and consequences. Also used for office-holders, subject to the governing instrument. A resignation must be clear and unequivocal. It usually takes effect on expiry of the contractual or statutory notice period (the effective date of termination in the UK). An employee may seek to withdraw a resignation before it takes effect,...

Read More Right Arrow

Auditor Removal and Resignation under the Companies Act 2006 (UK): post-1 October 2015 procedures, special notice, auditor rights, and public interest company court applications

Practice notes
imgtext

Background

This Practice Note sets out the statutory framework under the Companies Act 2006 (CA 2006) on removing or resigning an auditor, for financial years commencing on or after 1 October 2015. Section 18 and Schedule 5 of the Deregulation Act 2015 (DA 2015), which took effect on 1 October 2015, brought in a series of changes regarding auditors, including provisions covering an auditor’s removal or resignation. Those provisions apply to financial years beginning on or after 1 October 2015. For details of the statutory regime for financial years starting before 1 October 2015, see the archived Practice Note: —financial years beginning before 1 October 2015 [Archived].

Beyond the statutory rules, additional requirements on the removal or resignation of an auditor may apply to a listed company, an aim company, or a company with securities listed on 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. In relation to a failure to re-appoint an auditor, see Practice...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.
Web page updated on 21/05/2026

Popular documents

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Read More Right Arrow

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Read More Right Arrow

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Read More Right Arrow

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...

Read More Right Arrow