REMOVAL OF AUDITOR-Section 140 (1) and Rule 7
The auditor appointed under section 139 may be removed from his office before the expiry of the term only by –
(i) Obtaining the prior app roval of the Central Government by filling an app lication in form ADT-2 within 30 days of resolution passed by the Board
(ii ) The company shall hold the general meeting within sixty days of receipt of approval of the Central Government for passing the special resolution.
(iii ) The auditor concerned shall be given a reasonable opp ortunity of being heard.