FRIENDLY SOCIETIES ACT (NORTHERN IRELAND) 1970 - SECT 26 Re-appointment and removal of auditors.

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FRIENDLY SOCIETIES ACT (NORTHERN IRELAND) 1970 - SECT 26

Re-appointment and removal of auditors.

26.(1) A qualified auditor appointed to audit the accounts and balance sheet
of a registered society or branch for the preceding year of account shall be
re-appointed as auditor of the society or branch for
the current year of account unless

(a) a resolution has been passed at a general meeting of the society or branch
appointing somebody instead of him or providing expressly that he shall not be
re-appointed; or

(b)he has given to the society or branch notice in writing of his
unwillingness to be re-appointed; or

(c)he is ineligible for appointment as auditor of the society or branch for
the current year of account; or

(d)he has ceased to act as auditor of the society or branch by reason of death
or incapacity.

(2) Where notice is given of an intended resolution to appoint at a general
meeting some person or persons in place of a retiring auditor and the
resolution cannot be proceeded with at the meeting because of the death or
incapacity of that person or persons, or because he is or they are ineligible
for appointment as auditor or auditors of the society or branch for
the current year of account (as the case may be), the retiring auditor shall
not be automatically re-appointed by virtue of subsection (1).

(3) For the purposes of this section, a person is ineligible for appointment
as auditor of a registered society or branch for the current year of account
if, but only if,

(a)his appointment in relation to the society or branch is prohibited by
section 30, or

(b)(in the case of a society or branch which is not an exempt society or
branch in respect of that year of account) he is not a qualified auditor at
the time when the question of his appointment falls to be considered.

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Northern Irish Legislation

FRIENDLY SOCIETIES ACT (NORTHERN IRELAND) 1970 - SECT 26