(2)[ The auditor under this section shall be appointed by the Board of Directors of the company in accordance with the provisions of sub-section (1-B) of section 224 and with the previous approval of the Central Government:Provided that before the appointment of an auditor is made by the Board, a written certificate shall be obtained by the Board from the auditor proposed to be so appointed to the effect that the appointment, if made, will be in accordance with the provisions of sub-section (1-B) of section 224.
