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of <h1>Rule 7: Process for Removing an Auditor Before Term Ends Requires Central Government Approval and Special Resolution.</h1> The Companies (Audit and Auditors) Rules, 2014, Rule 7, outlines the process for removing an auditor before the end of their term. A company must apply to the Central Government using Form ADT-2, accompanied by the necessary fees as specified in the Companies (Registration Offices and Fees) Rules, 2014. This application must be submitted within thirty days of the Board's resolution. Following the Central Government's approval, the company is required to hold a general meeting within sixty days to pass a special resolution for the auditor's removal.
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