Change of auditor
This query is : Resolved
20 March 2017
What is the process forchange of Auditor. in case of private limited company
21 March 2017
REMOVAL of Auditor BEFORE EXPIRY OF TERM (Section 140(1) read with Rule 7 of Companies (Audit and Auditors)Rules, 2014)
• Special Resolution in General Meeting.
• Previous Approval of the Central Government should be obtained by filing Form ADT-2.
• Reasonable opportunity of being heard is given to the Auditor
REMOVAL of Auditor ON EXPIRY OF TERM (Section 140(4))
• Special Notice has to be given for consideration in AGM
• Copy of such resolution shall be sent to the Auditor.
• Representation by auditor, if any, shall be either sent to the members or read out at the meeting.
• Representation is not to be circulated or read out, if the Tribunal is satisfied that the law is being abused.
• Representation to be filed with the Registrar
• Special Resolution in General Meeting.
• Previous Approval of the Central Government should be obtained by filing Form ADT-2.
• Reasonable opportunity of being heard is given to the Auditor
REMOVAL of Auditor ON EXPIRY OF TERM (Section 140(4))
• Special Notice has to be given for consideration in AGM
• Copy of such resolution shall be sent to the Auditor.
• Representation by auditor, if any, shall be either sent to the members or read out at the meeting.
• Representation is not to be circulated or read out, if the Tribunal is satisfied that the law is being abused.
• Representation to be filed with the Registrar
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