Removal of first auditor as pet companies act, 2013

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Ishwar Rungta (Querist)
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28 March 2016 What is the present procedure to remove the first auditor and appoint another auditor in place of him. kindly tell me step by step procedure so that I can understand the legal formalities and compliances to be completed.

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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28 March 2016 The auditor appointed under section 139 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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Removal of first auditor as pet companies act, 2013

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