1.       BOARD MEETING: The proposal for removal of auditors is consideredand approved by the directors in the board of directors meeting.
2.       NOTICE TO AUDITORS: Notice for removal is given to the auditors.
3.       REPRESENTATION BY AUDITOR: The auditor is allowed to make representation against his removal.
4.       NOTICE TO MEMBERS: Notice accompanied with representation is sent to the members. The notice also contains proposal of recommending appointment of new auditor to the commission.
5.       GENERAL MEETING: The proposal of removal of auditors is considered and approved by members as a special resolution. The chairman may allow the auditors to present his representation. The members also approve recommendation for appointment of new auditors to the commission.
6.       NOTICE TO COMMISSION: The company has to give notice within one week of the removal of the auditors.
7.       APPOINTMENT OF AUDITOR: Application is made for appointment of new auditors in place of removed auditors. It would be appropriate if the name of the proposed auditors is also given along with proposed
remuneration. Bank challan of Rs.500 is enclosed.
8.       REMUNERATION OF AUDITOR: The remuneration of the auditor appointed under the situation is also fixed by the commission.
9.       REGISTER OF OFFICERS: On receipt of the appointing auditors, the notification is made on form 29 within 14 days and particulars of such auditors are entered in register of officers.
10.     REMOVAL OF EXISTING AUDITORS: Removal of existing auditors is notified on Form 29 within 14 days and copy of special resolution on form 26 within 15 days. Bank challan of Rs.400 is enclosed.

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