As per Section 139(6) of the Companies Act, 2013 provides that the first auditor or auditors are to be appointed by the__________.
A
Shareholders
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B
Board of directors
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C
Central government
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D
Registrar of companies
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Solution
The correct option is B Board of directors As per the companies act the first auditor/s are to be appointed by the board of directors only within 30 days of registration of the company.