…………………. appoints the first statutory auditors of a company.

A. Audit Committee
B. Finance Executive
C. Company Secretary
D. Board of Directors
E. Shareholders

D

Explanation:
Option D is correct because the “Board of Directors” typically has the authority to appoint the first statutory auditors of a company. This responsibility is part of the board’s duties in managing the company’s affairs and ensuring compliance with legal requirements.

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