The correct answer is: A. Shareholders
A company auditor can be removed before the expiry of his term by the shareholders. This is because the shareholders are the owners of the company and they have the right to appoint and remove the auditor. The board of directors cannot remove the auditor without the approval of the shareholders. The central government and the state government do not have the power to remove the auditor.
The board of directors is responsible for the day-to-day management of the company. However, the shareholders have the ultimate authority over the company. They can appoint and remove the directors, and they can also approve or reject the decisions of the directors. The shareholders also have the right to remove the auditor.
The central government and the state government do not have the power to remove the auditor. This is because the auditor is appointed by the shareholders and is responsible to the shareholders. The central government and the state government cannot interfere in the affairs of a company.
In conclusion, the correct answer is: A. Shareholders.