Co-operatives Act, 2005 (Act No. 14 of 2005)

Regulations

Co-operatives Administrative Regulations, 2016

Chapter 2 : Winding Up and Judicial Management of Co-operatives

Part B : Judicial Management of Co-operatives

132. Position of auditor in judicial management

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Notwithstanding the granting of a judicial management order in respect of any co-operative and for so long as the order is in force, the provisions of this Act relating to the appointment and re-appointment of an auditor or independent reviewer and the rights and duties of an auditor or independent reviewer will continue to apply as if any reference in the said provisions to the directors of the co-operative were a reference to the judicial manager.