ADT-2 Application for Removal of Auditors from his/their Office Before Expiry of Term

ADT-2 Application for Removal of Auditors from his/their Office Before Expiry of Term. Section and Rule Number
ADT-2 is required to be filed under Section 140(1) of the Companies Act, 2013, and Rule 7(1) of the Companies (Audit and Auditors) Rules, 2014.
Section 140(1): 
The auditor appointed under section 139 may be removed from his office before the expiry of his term only by a special resolution of the company, after obtaining the previous approval of the Central Government on that behalf in the prescribed manner:
Provided that before taking any action under this sub-section, the auditor concerned shall be given a reasonable opportunity to be heard.
Rule 7(1): 
The application to the Central Government for the removal of the auditor shall be made in Form ADT-2 and shall be accompanied by fees as provided for this purpose under the Companies (Registration Offices and Fees) Rules, 2014.
Purpose
ADT-2 is an application by the company seeking approval from the Regional Director/ Registrar of Companies for the Removal of the Auditor from the office before the expiry of the term of office.
Key Information:
The Form is available on the MCA version 2.
The ADT-2 will be processed in NON-STP mode. 
Documents Required:

Details of the grounds for seeking removal of auditor

Optional attachments if any

MCA Help-Kit

Section and Rule Number

ADT-2 is required to be filed under Section 140(1) of the Companies Act, 2013, and Rule 7(1) of the Companies (Audit and Auditors) Rules, 2014.

Section 140(1):

The auditor appointed under section 139 may be removed from his office before the expiry of his term only by a special resolution of the company, after obtaining the previous approval of the Central Government on that behalf in the prescribed manner:

Provided that before taking any action under this sub-section, the auditor concerned shall be given a reasonable opportunity to be heard.

Rule 7(1):

The application to the Central Government for the removal of the auditor shall be made in Form ADT-2 and shall be accompanied by fees as provided for this purpose under the Companies (Registration Offices and Fees) Rules, 2014.

Purpose

ADT-2 is an application by the company seeking approval from the Regional Director/ Registrar of Companies for the Removal of the Auditor from the office before the expiry of the term of office.