Auditor appointment rules require annual appointment, Registrar notification, eligibility limits, and prescribed remuneration procedures. Auditors must be appointed at each annual general meeting and notified by the company; appointed auditors must inform the Registrar of acceptance. The Board appoints first auditors and may fill casual vacancies (subject to meeting confirmation if caused by resignation), while the Central Government may fill vacancies if no appointment occurs. Removal before term expiry requires a general meeting and prior Central Government approval. Remuneration is fixed by the appointing authority or by the company in general meeting, and auditors' expenses count as remuneration.