20040601-auditor-resignations-and-dismissals-in-the-uk

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20040601-auditor-resignations-and-dismissals-in-the-uk

This report investigates the subject of external auditor resignations and dismissals in the period of the 1990s, because this was immediately after the 1989 change in company law, which created a mandatory requirement that outgoing auditors should state whether there are any circumstances connected with their ceasing to hold office that they consider should be brought to the attention of shareholders or creditors of the company (Section 394, Companies Act 1985). [The] investigation covers four aspects: a review of the academic literature; an analysis of auditor switches; a review of the historical development of Section 394 and its implementation; and a detailed examination of the case of Jarvis plc vs. PricewaterhouseCoopers.

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title: Auditor resignations and dismissals in the UK

creator: Peter Moizer

creator: Brenda Porter

subject: Financial services and regulation

subject: Corporate governance

subject: Audit best practice

subject: Business management and strategy

description: This report investigates the subject of external auditor resignations and dismissals in the period of the 1990s, because this was immediately after the 1989 change in company law, which created a mandatory requirement that outgoing auditors should state whether there are any circumstances connected with their ceasing to hold office that they consider should be brought to the attention of shareholders or creditors of the company (Section 394, Companies Act 1985). [The] investigation covers four aspects: a review of the academic literature; an analysis of auditor switches; a review of the historical development of Section 394 and its implementation; and a detailed examination of the case of Jarvis plc vs. PricewaterhouseCoopers.

publisher: ICAEW Centre for Business Performance

contributor: ICAEW Charitable Trust

date: 2004-06-01

type: text

format: pdf

identifier:

source:

language: en

relation:

coverage:

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