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<h1>Auditors Can Be Removed Before Term by Special Resolution; Resigning Auditors Must File Statements Under Companies Act 2013</h1> Under the Companies Act, 2013, an auditor can be removed before their term expires through a special resolution with prior approval from the Central Government, ensuring the auditor has a chance to be heard. Resigning auditors must file a statement within 30 days with the company, Registrar, and, if applicable, the Comptroller and Auditor-General of India. Non-compliance incurs penalties. Special notice is required for appointing a new auditor or not re-appointing a retiring one, with provisions for auditor representation. The Tribunal can order auditor changes if fraud is detected, with disqualified auditors barred from reappointment for five years.