# The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008, Regulation 10: Duty of auditor to notify appropriate audit authority


(1) Where an auditor of an insurance undertaking ceases for any reason to hold office, he must notify the appropriate audit authority.
(2) The notice must—
(a) inform the appropriate audit authority that he has ceased to hold office, and
(b) if the auditor resigns, be accompanied by a copy of any notice of resignation and a statement of the reasons for his resignation.
(3) The auditor must comply with this regulation—
(a) if he resigns, at the same time as he deposits his notice of resignation at the head office of the insurance undertaking or otherwise informs it of his resignation;
(b) in any other case, not later than the end of the period of 14 days beginning with the date on which he ceases to hold office.

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Source: https://www.legislation.gov.uk/uksi/2008/565/regulation/10 (the official version)
Page: https://openlegislation.uk/insurance-accounts-directive-miscellaneous-insurance-undertakings-regulations-2008/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.