Vandana J Doshi
(Practising Company Secretary)
(12562 Points)
Replied 22 August 2014
Hi,
Process for removal of auditor before expiry of term:
1. Pass a BR for the same and within 30 days file form ADT 2 for approval of CG for the same....
2. Within 60 days of obtaining CG approval, hold a GM and pass the special resolution for removal of old auditor and appointing a new one.
3. File form MGT 14 for the SR within 30 days...file form ADT 1 within 15 days for new appointment....
4. Ensure that before taking the above steps, the outgoing auditor is given a reasonable opportunity of being heard.