Auditor removal and resignation: special resolution, filing duties, and Tribunal power govern auditor change procedures. Section 140 requires removal of an auditor before term expiry only by special resolution with prior Central Government approval and a hearing opportunity; resigning auditors must file a prescribed statement within thirty days or face penalties. It mandates special notice and member circulation procedures when replacing a retiring auditor, allows the Tribunal to restrict circulation of retiring auditor representations where abused, and empowers the Tribunal to direct auditor change for fraudulent conduct, with disqualification and further liability for culpable auditors or partners.