139. Appointment of auditors.
(1)Subject to the provisions of this Chapter, 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
concl usion of every sixth meeting and the manner and procedure of selection of auditors by the members
of the company at such meeting shall be such as may be prescribed:
9* * * * *
Provided further that before such appointment is made, the written conse nt 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: