Appointment of first ca

FIRST AUDITOR -Section 139 (6):
1. Section 139 (1) read with rules - Obtain from proposed auditor:
a. A certificate as he is not disqualified and eligible under section 141, to be appinted as auditor.

b. Written consent to act as auditor if get appointed.

2. Section 139 (6) -
a. Board resolution within 30 days of incorporation, appointing him as auditor.

b. if board fails, within 90 days of incorporation, company in extra ordinary general meeting will appoint him as auditor- ordinary resolution.

3. Section 139 (1) read with rules -
a. letter of appointment to auditor to confirm his appointment subject to his acceptance.

b. file notice of appointment with ROC, FORM ADT-1, within 15 days of meeting Appointing
him as auditor.

4. if it is a govt company , appoint first auditor as per section 139 (7).