Greetings!!
Can anyone explain me detailed procedure for removal of Statutory Auditor of a pubic company as per thrCompanies Act, 2013 and rules made there under??
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Removal of statutory auditor
Replies (1)
as per section 140 of the companies act, 2013 and rule 7 of companies (audit and auditors rule) ,2014
1)pass Board Meeting
2)hold GM and pass SR for removal of auditors (file MGT-14 within 30 day from passing of such resolution)
3)application to CG (power delegated to RD) for removal of auditor in form ADT-2 (within passing 30day of Board Resolution)
in form ADT-2 following information required to mention while filing the form
*SRN of form MGT14
*date of filing eform
*date of passing SR
*date of EGM
as stated in section 140(1) states that company requires approval of shareholder after obtaining the approval of CG
As per help kit provided by MCA on its portal, the Company is required to pass SR prior to making application to RD for removal of auditors.
1)pass Board Meeting
2)hold GM and pass SR for removal of auditors (file MGT-14 within 30 day from passing of such resolution)
3)application to CG (power delegated to RD) for removal of auditor in form ADT-2 (within passing 30day of Board Resolution)
in form ADT-2 following information required to mention while filing the form
*SRN of form MGT14
*date of filing eform
*date of passing SR
*date of EGM
as stated in section 140(1) states that company requires approval of shareholder after obtaining the approval of CG
As per help kit provided by MCA on its portal, the Company is required to pass SR prior to making application to RD for removal of auditors.
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