Question
For removal of the auditor before his term, the approval
of __________ is required.Solution
Section 140 - Removal of Auditor An auditor can be removed before the completion of his/her term by: 1.   passing a special resolution by the company and 2.   obtaining prior approval from the central government in prescribed manner ( form ADT-2 as prescribed in Rule 7 of the Companies (Audit & Auditors) Rules, 2014 along with prescribed fee) and 3.   Before being removed by the firm, the auditor is given a fair and reasonable chance of being heard
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