A company proposes to remove its auditor before the expiry of the auditor’s term under section 140(1) of the Companies Act, 2013. Besides a special resolution, what is required?

Section 140(1) of the Companies Act, 2013 allows removal of an auditor before the expiry of the term only by special resolution after obtaining the previous approval of the Central Government (exercised through the Regional Director under rule 7 of the Audit and Auditors Rules), and the auditor must be given a reasonable opportunity of being heard. The Tribunal acts under section 140(5), where it may order a change of auditor for fraud.