51

This Part applies only if the society is required or has resolved to have an auditor.

52

The first auditor must be appointed by the directors, who, must also fill all vacancies occurring in the office of auditor.

53

At each annual general meeting the society must appoint an auditor to hold office until the auditor is re-elected or a successor is elected at the next annual general meeting.

54

An auditor may be removed by ordinary resolution.

55

An auditor must be promptly informed in writing of the auditor’s appointment or removal.

56

A director or employee of the society must not be its auditor.

57

The auditor may attend general meetings.