284

AUDIT.

For  societies  whose  total  gross  receipts  exceed ­
  ,£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  thebuying
  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  reappointing ­
  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