incorporation of company

As per sec 139(6) of companies act 2013 the first auditor of a company, other than a Government company, shall be appointed by the Board of Directors within thirty days from the date of registration of the company and in the case of failure of the Board to appoint such auditor, it shall inform the members of the company, who shall within ninety days at an extraordinary general meeting appoint such auditor and such auditor shall hold office till the conclusion of the first annual general meeting.

Hence, You should appoint auditor even in the case of Pvt. Co

Note:- The above answer is only my opinion. Before making any decision or taking any action, you should consult a qualified professional adviser

agreed with all esteemed members above. Though you need to intimate the ROC for the appointment of auditors via the filing of E Form ADT-1 but to comply with the act, the appointment of an auditor is mandatory in the first meeting of the board of director after incorporation of the company. And the first meeting shall be held with 30 days of incorporation of the company.