Appointment of first auditor: 

• According to section 139(6), the first auditor of a company, other than a Government company, shall be appointed by the Board of Director within thirty days from the date of registration of the company.

• In the case of failure of the Board to appoint such auditor, it shall inform the members of the company, who shall within ninety days at an extraordinary general meeting appoint such auditor and such auditor shall hold office till the conclusion of the first annual general meeting.