23 September 2017
Previous ca of company neither cooperating nor resigning himself and we being a private limited company near to agm.Now we want to appoint another ca and new ca send him NOC but previous ca replied in a manner that he would not resign.
23 September 2017
Removal before the expiry of term[Section 140(1)]-
The auditor may be removed from the office before the expiry of his term only by passing a Special Resolution(SR), after obtaining the prior approval of the Central Government(CG).
(1) The application to the CG for removal of auditor shall be made in Form ADT-2.
(2) The application shall be made within 30 days of passing the resolution in the meeting of the board.
(3) The company shall hold a general meeting(EGM) within 60 days of receipt of approval of the CG for passing the SR.
It must be mentioned here that before taking any action under this sub-section, the auditor must be given a reasonable opportunity of being heard.
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