If an audit firm completes two terms of five consecutive years each, what must the company ensure as per Section 139?

1
Appoint the same audit firm for another term with Central Government approval.
2
Appoint a new individual auditor for a five-year term.
3
Appoint a new audit firm immediately after the mandatory cooling-off period.
4
Conduct a special resolution to extend the current firm's term.
5
Switch to an internal audit system.

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