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FRIENDLY SOCIETIES ACT (NORTHERN IRELAND) 1970 - SECT 32

Auditors' right of access to books and to attend and be heard at meetings.

32.(1) Every auditor of a registered society or branch

(a)shall have a right of access at all times to the books, deeds and accounts
of the society or branch and to all other documents relating to its affairs;
and

(b)shall be entitled to require from the officers of the society or branch
such information and explanations as he thinks necessary for the performance
of the duties of the auditors.

(2) The auditors of a registered society or branch shall be entitled

(a)to attend any general meeting of the society or branch, and to receive all
notices of, and other communications relating to, any general meeting which
any member of the society or branch is entitled to receive; and

(b)to be heard at any meeting which they attend on any part of the business of
the meeting which concerns them as auditors.

(3) The foregoing provisions of this section shall not have effect so as to
impose any duties or confer any rights upon auditors in respect of any
year of account of a society or branch beginning before 1st January 1971.

© 1970 Crown Copyright

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