# Whats required to change auditor



## manwithvan (28 Sep 2009)

When an auditor is resigning for a company and the company reappoints a new auditor between tax years are there any forms submitted to inform the CRO of the change or is the note on the annual accounts sufficient?


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## andrewol (28 Sep 2009)

Generally you need to hold an AGM or Egm to do this, you notify the auditor in advance, and generally will let them know that they are not going to be reappointed. 
There is a minimum of 1 months notice required far as i know, seeing as they are resigning i cant imagine too much hassle.

Then your new auditor will send a professional clearance letter to them when they are appointed to get the info. After that, the new auditor will generally file the CRO forms and set themselves up for revenue notifications. There is a CRO form, cant think of the number off the top of my head but your new accountant will look it up.

There is a small bit more specific stuff but thats the general gist of what happens.


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## manwithvan (28 Sep 2009)

Thanks, will the old auditor charge a fee for the hand over of documents or as I have copies of all the docs the submitted is there any need to request the info off them?


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## RonanC (28 Sep 2009)

> *Section 185 of 1990 Act - *
> (1) An auditor of a company may, by a notice in writing that complies with _subsection (2)_ served on the company and stating his intention to do so, resign from the office of auditor to the company; and the resignation shall take effect on the date on which the notice is so served or on such later date as may be specified in the notice.
> (2) A notice under _subsection (1)_ shall contain either—
> _(a) _a statement to the effect that there are no circumstances connected with the resignation to which it relates that the auditor concerned considers should be brought to the notice of the members or creditors of the company, or
> ...


 
The new auditor is not required to file any forms with the CRO. It is the responsibility of the resigning auditor to forward a copy of his notice of resignation to the CRO


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## andrewol (29 Sep 2009)

I stand corrected on who files the form! - my bad, should have double read it. Either way, is not massively significant as im sure the resigning auditor will be double checking their responsibilities.

As regards fee's - dont know, as they are resigning and you may have a good working relationship possibly not, also probably depends on whether you have any outstanding invoices with them.


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## Graham_07 (29 Sep 2009)

manwithvan said:


> Thanks, will the old auditor charge a fee for the hand over of documents or as I have copies of all the docs the submitted is there any need to request the info off them?


 

You may not have all that the new auditor needs even if you have the last financial statements etc. as there will be some balances amalgamated and a detailed closing trial balance will be needed by the new auditor along with other tax computations etc. 

In any event professional etiquette demands correspondence between the incumbent and incoming auditors and they usually pass between them what's needed. 

Any outstanding invoices for fees need to be cleared together with any work done since last fees paid and not yet invoiced. 

I would not normally charge for providing the changeover information.


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