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AUDIT.
AUDIT.
Conditions under which public auditors will hold their
appointments under the Friendly Societies Acts, and the
Industrial and Provident Societies Act, 1876.
1. The country will he divided into districts, and public
auditors for each district appointed. They will not, how
ever, he ranked as public servants, and will have no salaries,
nor any claim to pension or gratuity. Nor are they to
assume the title of “ government auditors,” or any similar
one ; hut are simply to describe themselves as “ public
auditors under the Friendly Societies Acts, and the Indus
trial and Provident Societies Act, 1876.” Public auditors
■are not permitted to make use of the royal arms.
2. The public auditor is bound to accept for audit (except
•as hereinafter mentioned) the accounts of any society within
his district registered either under the Friendly Societies Acts,
or the Industrial and Provident Societies Acts, which applies
to him (the term “ society ” to include a branch of a society),
for the fees hereafter mentioned, the society complying with
the terms of these instructions. But no public auditor can
audit the accounts, balance-sheet, or annual return of any
society of which he is accountant, or any account, balance-
sheet, or annual return which he has himself prepared.
3. A society desirous of submitting its accounts to a
public auditor must forward all the necessary materials to
his office or place of residence, in order to save travelling
■expenses and loss of time. It will be the duty of the
■auditor, when applied to, to impress this upon the societies.
Ileisnot bound to leave hisofficefor tliepurpose of the audit.
4. The society must, at the same time, forward to the
^auditor the annual return or general statement of the
receipts and expenditure, funds and effects, of the society,
made up in the form for the time being required under the
Friendly Societies Act, 1875, or the Industrial and Provi
dent Societies Act, 1876, as the case may be.
5. The auditor is to verify the annual return with the
accounts and vouchers relating thereto, and either to sign
the same as found by him to be correct, duly vouched, and
