Removal of auditor

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

13 October 2014 Dear Sir,
I want to know the procedure of changing the auditor as per new companies act 2013.

in our case auditor was appointed for F.Y 2012-13 and 2013-14. so how can We change the Auditor for F.Y.2014-15 ?

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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13 October 2014 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.

Querist : Anonymous

Querist : Anonymous (Querist)

13 October 2014 Can we appoint new auditor by ratification at AGM by passing special resolution and filling GNL-2 along with ADT-1 ?

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