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[1] The first auditor is appointed by the board of directors within one month of company registration, and subsequent auditors are appointed by shareholders at the annual general meeting. [2] If an auditor is not appointed at the AGM, the central government will appoint one. [3] The board can fill casual vacancies of auditors until the next AGM, and auditors appointed to casual vacancies hold office until the conclusion of the next AGM.

Author

Jigar Mehta

Language

EN