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removal of subsequent statutory auditor

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Querist : Anonymous

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Querist : Anonymous (Querist)
15 December 2009 a private limited company wants to remove its subsequent statutory auditor before the expiry of his term.

please explain the procedure along with secretarial compliance
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CS Pawan Kumar Baid

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CS Pawan Kumar Baid (Expert)
15 December 2009 Subsequenty statutory auditor can be removed only in General Meeting and after taking approval of Central Government (RD).

Secretarial Practice:
(1) Special notice of his removal is necessary.
(2)He has right to make a written representation (with notice of GM) and oral representation at meeting. This representation may be rejected by company if company can prove it as defamatory.
(3)Make application to RD in e-form 24A and simultaneous application to RoC.
(4)On passing of resolution file e-form 23 with RoC along with fees.
(5)Appoint new auditor and take necessary certificate from him.

Regards
CS Pawan Kumar Baid
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