RE: Accounts/Audit13 Aug 2025 09:50
In the UK (Companies Act 2006 & FCA
Listing Rules)
If an auditor resigns, they must send a
statement of circumstances to the company
explaining any matters they believe
shareholders or creditors should know. If
there are such matters (e.g, suspected fraud
or misstatements), the company must send
this to the registrar and the Financial
Conduct Authority (FCA) without delay
This can trigger a Regulatory News Service
(RNS) announcement to the market
In the US (SEC rules, Form 8-K):
A listed company must file a Form 8-K within
four business days of the auditor's
resignation, dismise,', or decision not to
stand for reappoint ent.