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MODEL  RULES.

public  auditors  appointed  under  the  Friendly  Societies
Act,  1875,  or  to  two  or  more  persons  appointed  as  auditors
by  the  members  at  the  meeting  next  before  each  yearly
meeting  of  the  society,  and  shall  lay  before  every  such
meeting  a  balance  sheet  (which  either  may  or  may  not  be
identical  with  the  annual  return,  but  must  not  be  in  contradiction ­
  to  the  same),  showing  the  receipts  and  expenditure, ­
  funds  and  effects  of  the  society,  together  with  a  statement ­
  of  the  affairs  of  the  society  since  the  last  ordinary
meeting,  and  of  their  then  condition.  Such  auditors  shall
have  access  to  all  the  books  and  accounts  of  the  society,  and
-shall  examine  every  balance  sheet  and  annual  return  of  the
receipts  and  expenditure,  funds  and  effects  of  the  society,
and  shall  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  shall  specially  report  to  the  meeting  of  the  society
before  which  the  same  is  laid  in  what  respects  they  find  it
incorrect,  unvouched,  or  not  in  accordance  with  law.—
Friendly  Societies  Act,  1875,  s.  14  (1  c).

X.—Annual  Returns.
1.  Every  year  before  the  1st  June  the  committee  of
management  shall  cause  the  secretary  to  send  to  the
registrar,  as  required  by  the  Friendly  Societies  Act,  1875,
■the  annual  return,  in  the  form  prescribed  by  the  chief
registrar  of  friendly  societies,  of  the  receipts  and  expenditure, ­
  funds  and  effects  of  the  society,  and  of  the  number  of
members  of  the  same,  up  to  the  31st  December  then  last
inclusively,  as  audited  and  laid  before  a  general  meeting,
showing  separately  the  expenditure  in  respect  of  the  several
objects  of  the  society,  together  with  a  copy  of  the  auditor’s
report,  if  any.
2.  Such  return  shall  state  whether  the  audit  has  been
•conducted  by  a  public  auditor  aprpointed  under  the  Friendly
Societies  Act,  1875,  and  by  whom,  and  if  such  audit  has
been  conducted  by  any  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.—
Friendly  Societies  Act,  1875,  s.  14  (1  cl).
3.  It  shall  be  the  duty  of  the  committee  of  management
to  provide  the  secretary  with  a  sufficient  number  of  copies
-of  the  annual  return,  or  of  some  balance  sheet  or  other
document  duly  audited,  containing  the  same  particulars  as