Removal of auditor

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 February 2016 Dear experts
Plz solve my query, A PQR private limited company has not files their financial statements for march, 2015 to ROC till now and auditor has all ready been appointed in AGM held on 30th sep. 2014. Now company wants to remove that auditor and appoint some one else in his place for audit march 2015. can company do so?
plz reply as soon as possible.

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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25 February 2016 Yes.

The auditor may be removed from his office before the expiry of the term only by
(i) Obtaining the prior approval of the Central Government by filling an application in form ADT-2 within 30 days of resolution passed by the Board
(ii) The company shall hold the general meeting within sixty days of receipt of approval of the Central Government for passing the special resolution.
(iii) The auditor concerned shall be given a reasonable opportunity of being heard.

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