Tesco has split with PwC, ending a 32-year relationship with the accounting firm following the worst year in the supermarket's near-century history.
A Tesco spokesperson said: “We have issued an invitation to tender for the appointment of an auditor. Taking into account the term for which PWC has served as auditor, we have agreed with them that they will not participate.”
Britain's largest retailer has chosen Deloitte as its new auditor after concluding the process.
New regulation limiting the amount of time recommended that a company stick with an auditor has seen a number of Britain's major companies switch accounting firms among the big four.
However, Tesco's shake-up follows a major accounting scandal in which a £263m black hole was discovered, causing the supermarket's fortunes to spiral and a major overhaul of the company - from prices to pensions - by new boss Dave Lewis.
A review of the supermarket's accounting firm was due to take place next year, but the process has been brought forward.