Can an auditor be removed?

Yes. The designated members of a limited liability partnership may remove an auditor from office at any time during his or her term of office or decide not to re-appoint the auditor for a further term. They must give the auditor notice of their intention. The auditor then has the right to make a written response and require that it be sent to the limited liability partnership’s members.

If an auditor ceases for any reason to hold office, he or she must deposit a statement at the limited liability partnership’s registered office. The statement should set out any circumstances connected with the ceasing to hold office that the auditor considers should be brought to the attention of the members and creditors of the limited liability partnership.

• If there are any such circumstances, the limited liability partnership must send a copy of the statement to all the members of the limited liability partnership unless a successful application is made to the court to stop this. If the auditor does not receive notification of an application to the court within 21 days of depositing the statement with the limited liability partnership, the auditor must within a further seven days send a copy of the statement to Companies House for the limited liability partnership’s public record.
• If there are no such circumstances, the auditor must deposit a statement with the limited liability partnership to that effect. This statement need not be circulated to the members.

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