AUDIT.
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in accordance with law, or specially to report to the societyin
what respects he finds it incorrect, unvouched, or not in
accordance with law.
6. The work of the auditor will be strictly confined to
auditing, but he has under the Acts a right of access to all
the books and accounts of the society. In the event of his
discovering errors in the annual return, or the books,
accounts, or vouchers submitted to him, they are to be
returned (at the cost of the society) for correction, unless
the auditor be requested by the society to correct the
inaccuracies, in which case he is entitled to claim an
additional fee, to be arranged between him and the society.
7. The auditor shall, in all cases, make a report to the
society upon the accounts and other documents submitted
to him, and, in case he has called for explanations or information
from the directors or committee of management, he
shall state whether such explanations or information have
been given, and whether they have been satisfactory.
8. Rates of payment
(1) For auditing the accounts of friendly societies and
specially authorized societies granting friendly
society benefits the scale of payment shall be—
£ s. d.
For societies consisting of not more than 100
members , - - - - - -110
For societies with over 100 members, but
not exceeding 500 members, in respect of
each 100 members or part thereof - - 1 1 0
For societies consisting of over 500 members,
in respect of the first 500 members - - 5 5 0
With an additional 10s. 6d. in respect
of each additional 100 members or
part thereof. No fee, however, to exceed
,£5210s., unless by special arrangement.
(2.) For auditing the accounts of all other societies
registered under the Friendly Societies Acts, viz., cattle
insurance societies, benevolent societies, working men’s
clubs, specially authorised societies (except such as grant
friendly society benefits), the scale of payment shall be—
£ s. d.
For societies whose total gross receipts do
not exceed £2,000 per annum - - 1 1 0
