First auditor & commencement of business

I think you can appoint the first auditor prior to getting the commencement of business certificate but you must also know that you should intimate the RoC about the appointment of auditor within 15 days from such appointment in Form ADT-1. So it means logically you can't appointment the first auditor not prior than 15 days from the incorporation(but filing of ADT-1 is optional for appointment of first auditor)

Yes first auditor can be appointed before commencment of business

Appointing auditor and filing of inc-20a are different requirement, by the way ADT-1 shall be filed for AGM resolution and not for board resolution (MGT-14) only required for B/R( Pvt cos are exempted for 179(3) matters),

@ Gautam, appreciating you but there is no bar or any prohibition under the act or any rules made thereunder, act clearly says to hold first board meeting within 30 days of getting incorporation, and generally agenda for first board meeting ( Read with SS-1 ) should include appointment of first auditor, so technically board can meet very next day of getting COI in INC-11 and appoint auditor, and just Intimation in MGT-14 within 30 days required (Not applicable for certain classes of cos.),Post AGM within 15 days ADT-1 shall be filed..(So 15 days is intimating requirement to ROC with normal fees)... thnx