Resignation and appointment of auditor

REMOVAL OF AUDITOR-Section 140 (1) and Rule 7
The auditor appointed under section 139 may be removed from
his office before the expiry of the term only by –
(i) Obtaining the prior approval of the Central Government
by filling an application in form ADT-2 within 30 days of
resolution passed by the Board
(ii) The company shall hold the general meeting within sixty
days of receipt of approval of the Central Government for
passing the special resolution.
(iii) The auditor concerned shall be given a reasonable
opportunity of being heard.