The compliance of the company’s financial records and accounting procedures with the right laws is an inevitable prerequisite. An auditor keeps a hawk-eye on the changes that are revised from time to time in the provisions mentioned in the 2013 Act with the purpose to ensure that the company is complying with the set of laws. Not only this, the auditing of the books of the company and representation and explanation of the affairs of the Company to the shareholders are also two of the major areas that are covered and managed by the Auditor of a company. Appointment of the first auditor of the company. It’s significant to know that the provisions associated with the auditors in the 2013 Act have come up with substantial amendments as compared to those stated in the 1956 Act. Consequently, there are some provisions associated with the auditors for which the descriptions have been amended or revised in the companies Act, 2013.