10.1.7-Companies (Audit & Auditors) Rules,2014

7.Removal of the auditor before expiry of his term. —

(1) The application to the Central Government for removal of auditor shall be made in  and shall be accompanied with fees as provided for this purpose under the Companies (Registration Offices and Fees) Rules, 2014.

(2) The application shall be made to the Central Government within thirty days of the resolution passed by the Board.

(3) The company shall hold the general meeting within sixty days of receipt of approval of the Central Government for passing the special resolution.