Auditor must be appointment within 30 days of the incorporation of the Company. If not appointed, it can be appointed within 90 days in EGM. The form to be filed for appointment of the Auditor is Form ADT-1 .
In case of non government company auditor is to be appointed by board of directors with in 30 days from incorporation if failed then power goes to members and they have to appoint within 90 days In form no. ADT-1 whereas in case of government company auditor is to be appointed by comptroller and auditor general of india within 60 days, if failed then power goes to BOD they have to appoint within 30 days,if failed then power goes to members they have to appoint within 60 days