Removal of an auditor
Removal of an auditor is termination of an auditor’s appointment by the appropriate party under applicable law and governance procedures. The relevant rights, notice, communication and reporting requirements depend on the jurisdiction and circumstances.
Worked example
A company proposes to remove its auditor before the appointment ends and follows the applicable notice and shareholder procedures.
Common mistake
Removal by the appointing party is distinct from voluntary resignation by the auditor.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |