Auditor appointment is one of the earliest governance controls for a company. Section 139 separates first-auditor appointment from AGM appointment, and the compliance file should prove consent, eligibility, board/shareholder approval and filing trail.
Section 139 says every company shall, at the first annual general meeting, appoint an individual or firm as auditor. It also provides that the first auditor of a company other than a Government company shall be appointed by the Board within thirty days from the date of registration.
| Document / control | Why it matters |
|---|---|
| Auditor consent and eligibility certificate | Supports valid appointment. |
| Board resolution / AGM resolution | Shows correct approval route. |
| ADT-1 filing evidence | Connects appointment to ROC record. |
| Engagement letter | Defines scope and reporting responsibilities. |
| Audit timeline with finance team | Avoids AOC-4 and AGM delays. |
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Section 139 governs appointment of auditors.
Section 139 provides that the Board appoints the first auditor within thirty days from registration.
No. Keep consent, eligibility, resolution and filing proof together.