Long Question
Can you please confirm the filings needed when an auditor is not reappointed.
Ie I know if an auditor resigns, its S400, If not reappointed due to audit exemption its S399
But what is it, where the company is still under audit, auditor does not voluntary resign and is simply replaced with a new auditor?
Answer
The removal of auditors is generally done by resolution by the company under section 394 of CA 2014. In order to remove the auditor, the company would need to pass a resolution removing the auditor at a general meeting.
S. 397 also allows the removed auditor to make a representation to the company in response to the resolution to propose their removal.
So to answer your question, the removal process is similar to Section 400. I have put a link to the IAASA form below and the areas required to be completed are the areas specifically dealing with the removal of auditors. The main filing requirement here is that any representation made under S.397 is attached to the form.