Question

As per Section 139(6) of the Companies Act, 2013 provides that the first auditor or auditors are to be appointed by the Board of directors within ____________ of the date of the registration of the company.

• A. 30 days
• B. 45 days
• C. 60 days
• D. 90 days

Answer 1

The correct option is A 30 days

The appointment of Auditors in a Company is Governed under Section 139 of the Companies Act.

Section 139(6) of the Act,2013 says that, the first auditor of a company must be appointed by the BOD within 30 Days from the date of registration of the Company. In case of failure of the Board to appoint such auditor, the board shall inform the members of the company, who shall within ninety days at an Extra Ordinary General Meeting appoint the auditor