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Removal of auditor

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(Querist)
09 November 2016 Can anyone please guide me how to remove a statutory auditor before the expiry of his term from a private limited company.
What is the procedure of taking a prior CG approval.
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CS Peer mehboob

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CS Peer mehboob (Expert)
10 November 2016 Please refer Sec.140 of Companies Act, 2013, you have to follow following steps:
1. pass Board Resolution,
2. obtain CG approval by filing ADT-2 and
3. After obtaining approval, Special resolution in General Meeting will be passed and MGT-14 will be filed.

For removing auditor Special notice under section 115 will be required.
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