Appointment of auditors.

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....ent is made, the written consent of the auditor to such appointment, and a certificate from him or it that the appointment, if made, shall be in accordance with the conditions as may be prescribed, shall be obtained from the auditor:                Provided further that the certificate shall also indicate whether the auditor satisfies the criteria provided in section 141:      Provided also that the company shall inform the auditor concerned of his or its appointment, and also file a notice of such appointment with the Registrar within fifteen days of the meeting in which the auditor is appointed.           Explan....

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....nt of this Act which is required to comply with provisions of this sub-section, shall comply with the requirements of this sub-section within three years from the date of commencement of this Act:           Provided also that, nothing contained in this sub-section shall prejudice the right of the company to remove an auditor or the right of the auditor to resign from such office of the company.      (3) Subject to the provisions of this Act, members of a company may resolve to provide that-           (a) in the audit firm appointed by it, the auditing partner and his team shall be rotated every year; or      &n....

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....or, it shall inform the members of the company, who shall within ninety days at an extraordinary general meeting appoint such auditor and such auditor shall hold office till the conclusion of the first annual general meeting.      (7) Notwithstanding anything contained in sub-section (1) or sub-section (5), in the case of a Government company or any other company owned or controlled, directly or indirectly, by the Central Government, or by any State Government, or Governments, or partly by the Central Government and partly by one or more State Governments, the first 5 auditor shall be appointed by the Comptroller and Auditor-General of India within sixty days from the date of registration of the company and in case th....