Cor44 2025

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As per sub-section (1) of section 140, 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 in that behalf.
Removing an auditor from a company The company must send a copy of the notice of the intended resolution to the auditor, who then has the right to make a written response and require that the company sends it to the companys members, and to speak at the meeting where the resolution is to be considered.
To place on file: Copy of CoR44 as lodged with CIPC. Approved board resolution (to paste in minute book). Written consent or resignation letter from auditor. Confirmation received from CIPC. Update company records.
Step-2: Written consent must be taken from the proposed auditor for his appointment and he must also disclose his eligibility. Step-3: Board Meeting must be convened by the board members for changing the auditor. Step-4: Pass a Board Resolution with a positive consent from the majority of the stakeholders.
Procedure for Appointment of Auditor Once the consent of an Auditor is obtained, then the Board of Directors of the Company can execute a resolution to appoint the Auditor. The appointment of the auditor must be conveyed to the Registrar of Companies within fifteen days of appointment.
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Form CoR 44, which sets out the details of one or more of the companys auditor, company secretary or audit committee members, to be signed by one or more of the incorporators or the person authorised to sign on behalf of the incorporators and filed with the form CoR 14.1.

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