{
  "url": "https://openlegislation.uk/companies-act-2006/section-491",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-491.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/491",
  "kind": "section",
  "number": "491",
  "heading": "Term of office of auditors of public company",
  "text": "(1) The auditor or auditors of a public company hold office in accordance with the terms of their appointment, subject to the requirements that—\n(a) they do not take office until the previous auditor or auditors have ceased to hold office, and\n(b) they cease to hold office at the conclusion of the accounts meeting next following their appointment, unless re-appointed.\n(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(1C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(1D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(1E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) This is without prejudice to the provisions of this Part as to removal and resignation of auditors.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 491(1A)-(1E) omitted (with effect in accordance with reg. 1(6)(8) of the amending S.I.) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2017 (S.I. 2017/516), regs. 1(2), 12(12)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 484-539 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 11 (with transitional provisions and savings in regs. 7, 9, Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/491",
    "retrieved_at": "2026-10-29T09:13:40.060156+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}