Removal and appointment of new auditor of a pvt ltd co.

If a company wants to remove the auditor before expiry of his term,

Co. should take the following steps:-

1. Current Auditor should be given the opportunity to being heard before taking any action.

2. Board resolution should be passed.

3. ADT 2 within 30days from passing the resolution to be filed by the company

4. MCA will approve the removal.

5.  After getting the approval, Special resolution should be passed within 60 days of receipt.

Incoming auditor should communicate to previous auditor before giving the consent to be an auditor of the company. After that Company should file form ADT 1 for the appointment of new incoming auditor.