Under Section 139(1) Companies Act 2013, the FIRST auditor of a company (other than a Government company) shall be appointed by:
Answer & Solution
Correct answer: D.
1. Section 139(6) Companies Act 2013: 'Notwithstanding anything contained in sub-section (1), 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.'
2. The first auditor shall hold office till the conclusion of the FIRST AGM.
3. For Government companies, the CAG appoints the first auditor within 60 days under Section 139(7).
4. Hence option B is correct.
_Source: Companies Act 2013 (Act 18 of 2013), Govt. of India MCA — Companies Act 2013, Section 139(6)_
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