Auditor shall be appointed in First annual general meeting to hold office till the conclusion of sixth annual general meeting of the Company. . [Section 139 (1) and Rule 3(7) of Companies (Audit and Auditors) Rules, 2014]
The following procedure is to be followed for appointment of an auditor at the first Annual General Meeting [Section 139 & 141 and Rule No. 3, 4 and 10 of the Companies (Audit and Auditors) Rules, 2014] - https://lexcomply.com/l9u5
Text of the provision of Section 161(2) of Companies Act, 2013: The Board of Directors of a company may, if so authorized by its articles or by a resolution passed by the company in general meeting, appoint a person, not being a person holding any alternate directorship for any other director in the company, to act as an alternate director for a director during his absence for a period of not less than 3 months from India.
The following procedure is to be followed for Appointment of an Alternate Director :- https://lexcomply.com/ikx8
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