Sub Test()
    Dim ch As CheckBox, rng As Range
    For Each ch In ActiveSheet.CheckBoxes
        If ch.Value = xlOn Then
            If rng Is Nothing Then Set rng = Range("A" & ch.TopLeftCell.Row) Else Set rng = Union(rng, Range("A" & ch.TopLeftCell.Row))
            ch.Delete
        End If
    Next ch
    If Not rng Is Nothing Then rng.EntireRow.Delete
End Sub