The correct answer is: D. The date of removal.
The term of the auditorship of first auditor would be from the date of appointment till the date of removal. The auditor can be removed by the company at any time, with or without cause, by a resolution passed by a majority of the votes at a general meeting of the company. The auditor can also resign at any time by giving notice to the company.
Option A is incorrect because the statutory meeting is held within 30 days of the incorporation of the company, and the first annual general meeting is held within 12 months of the incorporation of the company. Therefore, the term of the auditorship of first auditor cannot be from the date of appointment till the conclusion of statutory meeting.
Option B is incorrect because the first annual general meeting is held within 12 months of the incorporation of the company. Therefore, the term of the auditorship of first auditor cannot be from the date of appointment till the conclusion of first annual general meeting.
Option C is incorrect because the next annual general meeting is held after the first annual general meeting. Therefore, the term of the auditorship of first auditor cannot be from the date of appointment till the conclusion of next annual general meeting.