3.6 Appointment of Auditor

The appointment's machinery: the first auditor (the board's-and-the-incorporators' route — the Act's first-year discipline) and the AGM's annual appointment (the shareholders' sovereignty — the ordinary resolution's-and-the special-notice faces where the non-reappointment lurks); the casual vacancies (the mid-term deaths-and-resignations — the board's-and-OCR's filling faces); the tenure-and-rotation (the Act's term; the partner-and-firm rotation's disciplines for the prescribed companies — the familiarity's antidote); the remuneration's fixation (the AGM's-and- the-articles' route — the independence's economic base); and the eligibility's certificate (the practising-chartered-accountant's qualification — the ICAN's licence's interface).