Dear Freind one of my best freind is recently qualified CA and he just started the practise and got the audit of 3 private limited company's and he wanted to know what is procedure of appointment of first auditor of the company & is this mandatory to inform the ROC about acceptance of audit as per recent company act 2013.? Please Give your valuable inputs.
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Appointment of first auditor co. act 2013
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Please refer section 139(6)
As per this section, BOD shall appoint first auditor within 30 days of registration of company.
If BOD fails to appoint the first auditor, then it shall inform the members and they shall within 90 days at EGM appoint the first auditor.
First auditor shall hold office until the completion of first AGM
I hope this will be useful. All the best.
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