auditor removal

As per section 140(1) of Companies Act 2013 

The auditor appointed under section 139 may be removed from his office before the expiry of his term only by a special resolution of the company, after obtaining the

previous approval of the Central Government in that behalf in the prescribed manner:

Provided that before taking any action under this sub-section, the auditor concerned

shall be given a reasonable opportunity of being heard.

Procedure to Remove the Auditor under Companies Act 2013

A special resolution along with central government is required before expiry of his term

Application for removal of auditor is to be made in Form ADT 2 within 30 days of passing special resolution.

General meeting is required to be held within 30 days of receipt of order of central govt for passing special resolution.

Before all documentation, auditor shall be given the resonable oppertunity of being heard.