The correct answer is: A. Board of Directors
The Board of Directors is responsible for appointing the auditor of a company. If the company fails to appoint an auditor in the Annual General Meeting, the Board of Directors can appoint an auditor.
The State Government and the Central Government do not have the authority to appoint an auditor of a company.
Here are some additional details about each option:
- A. Board of Directors
The Board of Directors is the governing body of a company. It is responsible for the overall management of the company and for ensuring that the company complies with all applicable laws and regulations. The Board of Directors is also responsible for appointing the auditor of the company.
- B. State Government
The State Government is the government of a state in India. It is responsible for the administration of the state and for ensuring that the state complies with all applicable laws and regulations. The State Government does not have the authority to appoint an auditor of a company.
- C. Central Government
The Central Government is the government of India. It is responsible for the administration of the country and for ensuring that the country complies with all applicable laws and regulations. The Central Government does not have the authority to appoint an auditor of a company.
- D. None of the above
This option is incorrect because the Board of Directors is the only entity that has the authority to appoint an auditor of a company.