Auditor removed without prior cg approval

An auditor cannot be removed from his office before the expiry of his term without the permission of the Regional Director. For removal of director special notice shall be requied and procedure laid down under section 224(7) has to be complied with.

In case of Casual vacancy in the office of Auditors(except Resignation), it can be filled by the Board of directors in the Board meeting.

In case of resignation, it will be treated as Casual Vacancy, but will be filled by passing Ordingary Resolution in the General meeting but no approval of Reginal Director will be required.