Appointment of auditors requires member selection at first AGM, written consent and certificate, and Registrar filing within fifteen days. Every company shall appoint an individual or a firm as auditor at its first annual general meeting to hold office until the conclusion of the sixth annual general meeting; prior to appointment the auditor must give written consent and a certificate confirming compliance with prescribed conditions and indicating whether the auditor meets the criteria in section 141, and the company must inform the auditor and file the appointment with the Registrar within fifteen days.