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.
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.
The Form is available on the MCA version 2.
The ADT-2 will be processed in NON-STP mode.
Details of the grounds for seeking removal of auditor
Optional attachments if any