15 December 2009
Subsequenty statutory auditor can be removed only in General Meeting and after taking approval of Central Government (RD).
Secretarial Practice: (1) Special notice of his removal is necessary. (2)He has right to make a written representation (with notice of GM) and oral representation at meeting. This representation may be rejected by company if company can prove it as defamatory. (3)Make application to RD in e-form 24A and simultaneous application to RoC. (4)On passing of resolution file e-form 23 with RoC along with fees. (5)Appoint new auditor and take necessary certificate from him.
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