The first auditor of a company (other than a Government company) is appointed by:

1. Section 139(6) — the first auditor of a company (other than a Government company) is appointed by the Board WITHIN 30 days of incorporation. 2. Failing which, members appoint within 90 days at an EGM. 3. Hence (C). _Source: ICAI BoS CA Inter Paper 2 — Audit and Auditors_