Doubt in law - ch.2 of practice manual

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Q.12 of Practice Manual Ch.2 (Pg 2.9)

What is the Procedure for REMOVAL of "First Auditor" ?

My doubt is that is "Prior Approval of Central Govt. " required for the above purpose

Plz reply

The Answer is not given in the Practice Manual

Replies (3)
Removal or appointment of first auditor u r saying??
Ya got it. U r asking about removal of first auditor. Sec 140 says requires prior approval. That provision applies even for first auditors. Hence, prior approval of CG is required for the removal of first auditor.

Thank you Kishore sir for the help


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