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My company appointed an auditor who later resigned stating his bad health. We filled up the vacancy soon after by appointment of Mr. X as auditor till the conclusion of the next AGM. Now, we want to remove him but his term as not expired yet. How can it be done and what is the process?

According to Section 140 of the Companies Act, 2013, an auditor (Mr. X) 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:

  1. An application to the Central Government for removal of...

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