102. Removal of Auditor

There are two ways for removing an auditor.               Appointment of an auditor other than the retiring one;                Removal of an auditor before the expiry of his term
1.	Appointment of an auditor other than the retiring one.
	Here in this way, the auditor, who retires in the Annual General Meeting, does not reappointed by the members. Instead, the members opting to appoint another auditor to that post. However, it is a cumbersome procedure. The procedure is:
	·         A member should give a notice to the company stating his intention to move a resolution for changing the existing Auditor of the Company and for appointing another Auditor in his place. This notice should be given at least 14 days before the Annual General Meeting. ·         A copy of the notice should be given to the existing auditor by the company. ·         A certificate in writing should be obtained from the proposed new Auditor regarding his eligibility under Section 224(1B). ·         The retiring Auditor has a right to make representation either in writing to the Company or orally at the A.G.M. ·         If the company does not wish to send the representation to members or read at Annual General Meeting, the company has to apply to Central Government ·         The Company should then hold a General Meeting and pass a Resolution ·         The new Auditor should inform the concerned Registrar of Companies in Form No. 23B