The Companies (Audit and Auditors) Rules, 2014 Chapter II Removal, Resignation and Disqualification Rules 4 · rules 7 to 10 Text as on 14 August 2026 Rule 7 Removal of the auditor before expiry of his term Rule 8 Resignation of auditor Rule 9 Liability to devolve on concerned partners only Rule 10 Disqualifications of auditor