PLEASE EXPLAIN THE PROCEDURE FOR REMOVAL OF AUDITOR BEFORE COMPLETION OF HIS TERM UNDER COMPANIES ACT, 2013?
THANX IN ADVANCE.
1 Replies
BIPIN
(CA )
(82 Points)
Replied 30 August 2016
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 in that behalf in the prescribed manner:
Provided that before taking any action under this sub-section, the auditor concerned shall be given a reasonable opportunity of being heard.
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