appointment of auditors

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appointment of auditor for the first time
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As per section 139(6) the first auditor of the company shall be appointed by the Board within 30 days of Incorporation.

What is the process to appoint 1st auditor in case of Opc (One Person Company) if it fails to appoint within 30 days of its incorporation? Can it appoint at a later date through board meeting?

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