Practising Company Secretary
                
                   4432 Points
                   Joined October 2014
                
               
			  
			  
             
            
             If First Auditor is not signing the Balance sheet of First Financial Year and you want new Auditor to sign it, you should take resignatiuon from First Auditor. If agrees to give resignation, then Company can appoint an Auditor in EGM within 3 months from the date of recomendation by board. (Section 139(8)(i)).
 
If he does not agree to give resignation, then Company has an option to remove Auditor pursuant to Section 140.
Please refer the provisions.