•282

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,  however, ­
  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  Industrial ­
  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,  balancesheet,
  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  Provident ­
  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