The MCA vide its notification dated 7 May 2018 has amended Companies (Audit and Auditors) Rules 2014 by Companies (Audit and Auditors) Amendment Rules 2018. The Explanation to Rule 3(7) of Companies (Audit and Auditors) Rules, 2014 stating that if the appointment is not ratified by the members of the company, the Board of Directors shall appoint another individual or firm as its auditor following the procedure laid in the Companies Act 2013 has been done away with for addressing the inconsistency of the Companies Act 2013 wherein earlier removal would require a special resolution and approval of the Central Government while removal through non-ratification would need a resolution. Rule 9 relating to liability to devolve on concerned partners only stands omitted. Source: http://www.mca.gov.in/Ministry/pdf/AuditAuditorsRules_07052018.pdf