An auditor is a person authorized to review and verify financial records and ensure tax compliance. Companies must appoint an auditor at their first annual general meeting to serve until the sixth meeting. The auditor is appointed by company members in the prescribed manner and must file consent. A single person can serve as auditor for more than one five-year term, and a certified firm can serve for more than two five-year periods. For government companies, the Comptroller and Auditor-General of India appoints the auditor within 180 days of the fiscal year start. For non-government companies, the board appoints the first auditor within 30 days of registration. An auditor can only be removed before the term ends with prior government approval via special resolution