Which section of the Indian Companies Act, 2013 among the following, provides for the appointment of first auditors by the Board of Directors within one month of the date of registration of the company?

Correct option is B

The section of the Indian Companies Act, 2013 that provides for the appointment of first auditors by the Board of Directors within one month of the date of registration of the company is Section 139(6). Section 139(6) states that the Board of Directors of a company shall appoint the first auditors of the company within one month from the date of registration of the company. These auditors will hold office until the conclusion of the first Annual General Meeting (AGM) of the company.