65

38  &  39  Vict.  Cap.  60,  s.  14.
auditors  appointed  as  herein  mentioned,  or  to  two
or  more  persons  appointed  as  the  rules  of  the
society  provide,  which  auditors  shall  have  access
to  all  the  hooks  and  accounts  of  the  society,  and
shall  examine  the  general  statement  of  the  receipts
and  expenditure,  funds  and  effects  of  the  society,
and  verify  the  same  with  the  accounts  and
vouchers  relating  thereto,  and  shall  either  sign
the  same  as  found  by  them  to  be  correct,  duly
vouched,  and  in  accordance  with  law  or  specially
report  to  the  society  in  what  respects  they  find
it  incorrect,  unvouched,  or  not  in  accordance  with
law  (d).
(d.)  Annual  returns.—Once  in  every  year  before  the  first
day  of  June  send  to  the  registrar  a  general  statement ­
  (to  be  called  the  annual  return)  of  the  receipts ­
  and  expenditure,  funds  and  effects  of  the
society  as  audited,  which  shall  show  separately
the  expenditure  in  respect  of  the  several  objects
of  the  society,  and  shall  be  made  out  to  the
thirty-first  December  then  last  inclusively,  and  a
copy  of  the  auditor’s  report,  if  any,  shall  also  be
sent  to  the  registrar  with  such  general  statement;
and  such  annual  return  shall  state  whether  the
audit  has  been  conducted  by  a  public  auditor
appointed  as  in  this  Act  provided,  and  by  whom  ;
and,  if  by  any  person  or  persons  other  than  a
public  auditor,  shall  state  the  name,  address,  and
calling  or  profession  of  each  of  such  persons,  and
the  manner  in  which,  and  the  authority  under
which  they  were  respectively  appointed  (e).
(e.)  Quinquennial  returns.—Within  six  months  after  the
thirty  first  day  of  December  one  thousand  eight
hundred  and  seventy-five,  and  so  again  within  six

(d)  This  provision  is  new.
m  f  &  19  Vict.  c.  63,  s.  45,  with  important  amend-1
  A  S /  \  16  w . or< ^ 8  “person  or”  are  inserted  in  error,  as  subieacl
  (c)  requires  that  the  auditors  should  be  two  or  more
persons.