Appointment of first auditor


02 April 2016 The company was incorporated on 26th December 2013. Is it necessary to appoint first auditor for the fy 2013_14. what will the procedure to appoint first auditor?

04 April 2016 • As per section 139(6) the first auditor of the company shall be appointed by the Board within 30 days of Incorporation

• Intimate the proposed auditor(s) regarding the intention of appointing him/it as auditor and ask whether he/ it is eligible and not disqualified to be appointed as auditor of the company.


• Obtain consent & certificate from auditor.

• Call Board meeting. Approve the appointment of auditor at the first Board Meeting.

• Intimate the auditor

04 April 2016 Thanks for your valuable advice Mandar ji.

Now Can you tell me that whether the same has to be filed with ROC?




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