APPOINTMENT OF SUBSEQUENT AUDITOR OF A COMPANY UNDER COMPANIES ACT, 2013
Section 139(1): Appointment of Subsequent Auditor in case of Non-Government Company
As per Sub section 1 of section 139, every company shall at the first Annual General Meeting appoint an individual or a firm as an auditor who shall hold office from the conclusion of that meeting till the conclusion of its sixth annual general meeting and thereafter till the conclusion of every next sixth meeting.
Section 139(5): Appointment of Subsequent Auditor in case of Government Company
The Comptroller and Auditor-General of India shall, in respect of a financial year, appoint an auditor duly qualified to be appointed under this act, within a period of 180 days from the commencement of a financial year, who shall hold office till the conclusion of Annual General Meeting.