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    <description>The regulation authorises the trustee, after prior approval of the trustee and for reasons recorded in writing, to remove the auditor for misconduct or inefficiency after giving a reasonable opportunity of hearing, and requires immediate appointment of another auditor from auditors empanelled with the Board; the auditor may resign by giving a written notice to the Collective Investment Management Company and to the trustee.</description>
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      <description>The regulation authorises the trustee, after prior approval of the trustee and for reasons recorded in writing, to remove the auditor for misconduct or inefficiency after giving a reasonable opportunity of hearing, and requires immediate appointment of another auditor from auditors empanelled with the Board; the auditor may resign by giving a written notice to the Collective Investment Management Company and to the trustee.</description>
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