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FRIENDLY SOCIETIES ACT (NORTHERN IRELAND) 1970 - SECT 30

Restrictions on appointment of auditors.

30.(1) None of the following persons may be appointed as auditor of a
registered society or branch, that is to say,

(a)an officer or servant of the society or branch; or

(b)a person who is a partner of, or in the employment of, or who employs, an
officer or servant of the society or branch; or

(c)a body corporate.

(2) Nothing in this section shall prevent the appointment as auditor of a
registered society or branch of a Scottish firm if none of the partners of the
firm is ineligible for appointment as auditor of the society or branch by
virtue of subsection (1).

(3) Any appointment made by a registered society or branch in contravention of
this section shall not be an effective appointment for the purposes of
this Act.

(4) References in subsection (1) to an officer or servant shall be construed
as not including an auditor.

© 1970 Crown Copyright

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