Removal of auditor requires special resolution and central approval, with resignation filing duties and tribunal powers for fraud. Removal of an auditor requires a special resolution after prior Central Government approval and a reasonable opportunity to be heard; a resigning auditor must file a prescribed statement within thirty days with the company and Registrar (and in specified cases with the Comptroller and Auditor General), with statutory penalties for non compliance. Special notice rules govern appointment of non retiring auditors and circulation of retiring auditor representations, while the Tribunal may direct change of auditor for fraud, suspend auditors on Central Government application, and impose a five year disqualification plus further liability.