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Companies Act-Phase (I & II) Audit and auditors

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The removal of auditor from his office before expiry of his term shall be done by………

Special resolution

Ordinary resolution

By ROC

By Central Government

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Explanation:

As per sub-section (1) of section 140, 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 in that behalf.