What is the procdure for removal of an auditor as per companies act 2013
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Answer:
Removal of Auditor
The Companies Act, 2013 permits removal or change of auditor before the completion of his term. The process for removal of auditors by passing a special resolution, after obtaining the previous approval of the Central Government.
Accordingly, the application for removal of Auditor prior to expiry of term must be made to the Central Government in Form ADT-2, within 30 days of passing of special resolution by Board of Directors for removal of the Auditor. On approval, the company is required to hold an Annual General Meeting within 60 days of the receipt of approval of the Central Government for passing the special resolution.
The documents that must be filed with ADT-2 for removal of Auditor of a company.
- Service request number of Form MGT-14
- Date of filing the form
- Date of passing the special resolution
- Date of the annual/extraordinary general meeting.
I hope this will be helpful for you.