284 
AUDIT. 
For societies whose total gross receipts ex 
ceed ,£2,000 but do not exceed £10,000 
per annum, in respect of each £2,000 or 
fraction thereof - - - - -110. 
Where the gross receipts exceed 
£10,000 per annum, the fee to be fixed 
by private arrangement. 
(3.) For auditing the accounts of industrial and provident 
societies the scale of payment shall be— 
£ s. cL 
For societies whose total sales do not exceed 
£2,000 per annum - - - - -110 
For societies whose total sales exceed £2,000 
but do not exceed £10,000 per annum, in 
respect of each £2,000 or fraction thereof - 1 1 O 
For societies whose total sales exceed 
£10,000 but do not exceed £25,000 per 
annum, in respect of the first £10,000 - 5 5 0 
With an additional 10s. 6d. in respect 
of each additional £2,000 or fraction 
thereof. 
Where the sales exceed £25,000 per annum, the fee 
to be fixed by special arrangement. 
The word “ sales,” in the case of societies for the- 
buying and selling of land, to include instalments 
in repayment of advances. 
9. The scales of fees apply only in cases where the 
society is located within the district assigned to the auditor 
employed. If a society employs an auditor appointed for 
any other district, special terms may be arranged. 
The auditor may accept audits on terms lower than those 
of the above scale. 
10. Auditors shall hold their appointments from year to 
year, beginning on the 1st day of January in each year. 
The treasury reserves to itself entire discretion as to re 
appointing them. 
11. They shall send in half-yearly to the chief registrar of 
friendly societies a list containing the names of the societies 
audited by them during the previous half year, and the fees 
received from each society, distinguishing societies under