This document contain the application to be made to Central Government in case of removal of auditor before the expiry of period
Chapter: Chapter -X
Section: Section 140
Rule: The Companies (Audit and Auditors) Rules, 2014
Approximate Time Saving: 2 hours
This document contain the application to be made to Central Government in case of removal of auditor before the expiry of period
(1) The auditor appointed under Section 139 may be removed from his office before the expiry of his term only by a special resolution of the company, after obtaining the previous approval of the Central Government.
Provided that before taking any action under this sub-section, the auditor concerned shall be given a reasonable opportunity of being heard.
The application to the Central Government for removal of auditor shall be made in Form ADT-2 and shall be accompanied with fees as provided for this purpose under the Companies (Registration Offices and Fees) Rules,2014.
The application shall be made to the Central Government within thirty days of the resolution passed by the Board.
The company shall hold the general meeting within sixty days of receipt of approval of the Central Government for passing the special resolution.
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