appointment of auditor

first auditor can be appointed as subsequent auditor if the company is not covered under rule 5 of companies act and if companies covered under rule 5 of companies at first I can be appointed as a subsequent auditor only for two terms.
for better understanding of the concept you can go and read the rule 5 and the rotation of auditor.

thanks sir

Yes. The First Auditor can be appointed as subsequent Auditor in its first AGM.