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Removal of auditor

Co Act 2013 375 views 1 replies

RAHUL KUMAR

Partner

25 Points Joined July 2012

Respected Experts,

Please tell me the process and necessary forms to be filed in case of removal of auditor before the expiry of his term and the appointment of new auditor by the company, appointing auditor and removing auditor as per Companies Act 2013

Replies (1)

Vandana J Doshi

Practising Company Secretary

12562 Points Joined May 2011

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.