Annual filings and auditors appointment in opc

Section 96 of Companies Act, 2013 starts with 'every company other than OPC shall in each year hold...' This actually means AGM is not required in OPC (being only One Shareholder) and we also have an option to select "Not Applicable" in AOC-4 for point regarding AGM.

However, my query is, how can I appoint Auditor in OPC if I can not hold AGM?? Section 139(1) of Companies Act, 2013 states that auditor should be appointed in 1st AGM for five years.

Request everyone to help me in this regard. Any other provision which I might be missing in this regard?? Also, If anyone has filed Form AOC-4 or has Directors Report for OPC, kindly share the draft with me on cs.pratik @ gmail.com

Thanks