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. The application shall be made to the Central Government within ________ of the resolution passed by the Board.

Removal of Auditor An auditor can be removed before the completion of his/her term by  passing a special resolution by the company and  obtaining prior approval from the central government in prescribed manner (as prescribed in Rule 7 of the Companies (Audit & Auditors) Rules, 2014):

• The application to the Central Government for removal of auditor shall be made in Form ADT-2  and shall be accompanied with fees
• The application shall be made to the Central Government within thirty days of the resolution passed by the Board.
• The company shall hold the general meeting within sixty days of receipt of approval of the Central Government for passing the special resolution.

Before being removed by the firm, the auditor concerned shall be given a reasonable opportunity of being heard.  Note - In case of death of the auditor (if it is an individual), the casual vacancy shall be filled within 30 days by the board. He/ She will hold office till the next AGM.