Auditor cessation and change of auditor
by Maisie Kelleher
1. [Quick overview](library.croneri.co.uk/cch_uk/naagm-02/ac7-1)
2. [Definitions](https://library.croneri.co.uk/cch_uk/naagm-02/ac7-2)
3. [Procedures on cessation of office as auditor](https://library.croneri.co.uk/cch_uk/naagm-02/naagm02-cessation-2)
3.1. The Companies Act 2006 requirements
3.2. All companies
3.3. Non-public interest companies
3.4. Section 519 statement
3.5. Notifications - non-public interest companies
3.6. Public interest companies
3.7. Legal advice
3.8. Summary tables
3.9. Other entities and notifications
3.10. Disengagement letters
4. [Access to information by a successor auditor](https://library.croneri.co.uk/cch_uk/naagm-02/naagm02-cessation-3)
4.1. Requirements of the Audit Regulations
4.2. Technical Release AAF 01/08
5. [Link to quality management systems](https://library.croneri.co.uk/cch_uk/naagm-02/ac7-5)
6. [Current issues and further resources](https://library.croneri.co.uk/cch_uk/naagm-02/ac7-6)