First auditor

as i know that ...

first auditor is appointed by the board of director. If board is fail to appoint then appointment shall b emad ein General metting. 

further if no auditor is appointed in general meeting then the company is required to give information to CG within 30 days of holding of AGM with reason for non appointment of auditor. and then CG may direct to appoint auditor.

and also if AGM is not hold then in this case also company is required to give information to the CLB.

In case where board meeting is not hold as required then in such a case the copany shall also required to be informed to the CLB.

CLB may further direc the comapny according to circumstances and may levy of penalty for default.