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REMOVAL OF COMPANY AUDITOR

Under the Companies Act, 2013, removing an auditor before their term requires board approval, a special resolution in a general meeting, and prior Central Government consent (via Form ADT-2). The process demands proper justification, compliance with timelines, and accurate documentation to avoid legal hurdles. SKMC Global assists businesses by ensuring procedural accuracy, preparing requisite filings, and guiding through approvalsu2014helping companies achieve smooth, compliant auditor removal while safeguarding corporate governance standards.

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REMOVAL OF COMPANY AUDITOR

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  1. REMOVAL OF COMPANY AUDITOR Removal of Company Auditor involves a structured process starting with a Board resolution, followed by approval from the Regional Director after giving the auditor a chance to be heard. Final removal requires a special resolution at an EGM and filing with the ROC. PROCESS OF REMOVAL OF COMPANY AUDITOR Board Resolution:The Board must pass a resolution proposing the auditor’s removal and authorize filing an application with the Regional Director (RD). Application to RD (Form ADT-2):Within 30 days of the board resolution, the company must submit Form ADT-2 to the RD with valid reasons for the auditor’s removal. Auditor's Right to Respond:The RD ensures the auditor is given a fair opportunity to present their side and file a written representation. RD Hearing and Order:After hearing both sides, the RD may approve the removal if satisfied with the justification and due process. EGM and Special Resolution:Post-approval, an EGM must be held within 60 days where a special resolution (75% majority) is passed to remove the auditor. Filing with ROC (Form MGT-14):The company must file the special resolution with the ROC within 30 days to formalize the removal. At SKMC Global guides businesses through the end-to-end process of auditor removal—right from drafting board resolutions to securing RD approval and completing ROC filings. We ensure legal compliance, timely execution, and minimal disruption to governance. +91 989-125-5499 info@skmcglobal.com www.skmcglobal.com

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