Friendly Societies Act, 1956 (Act No. 25 of 1956)

Regulations

Part V : Auditors

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20. Within 30 days of the registration of the society the person managing the business of the society shall notify the Registrar in writing of the name and address of the auditor of the society appointed in accordance with the provisions of section eleven of the Act.

 

21. Whenever a registered society has appointed a new auditor, the principal officer shall within 30 days as from the date of such appointment give notice thereof, in writing, to the Registrar, which notice shall state the name and address of the auditor and shall contain a statement to the effect that such appointment was made in accordance with the provisions of the rules of the society.

 

22. Where the auditor of the society is unable to sign the report in the form set out in Statement C, without qualification, the report shall be in such form as he may wish, provided that it shall deal with the matters referred to in the prescribed report and shall include his reasons for being unable to sign the report without qualification.