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INDUSTRIAL AND PROVIDENT SOCIETIES ACT (NORTHERN IRELAND) 1969 - SECT 39

Re-appointment and removal of qualified auditors.

39.(1) A qualified auditor appointed to audit the accounts and balance sheet
of a registered society for the preceding year of account shall be
re-appointed as auditor of the society for the current year of account unless

(a)a resolution has been passed at a general meeting of the society appointing
somebody instead of him or providing expressly that he shall not be
re-appointed, or

(b)he has given to the society notice in writing of his unwillingness to be
re-appointed, or

(c)he is ineligible for appointment as auditor of the society for
the current year of account, or

(d)he has ceased to act as auditor of the society by reason of incapacity;

(2) For the purposes of subsection (1), a person is ineligible for appointment
as auditor of a society for the current year of account if, but only if

(a)his appointment in relation to the society is prohibited by section 42, or

(b)(in the case of a society which is not an exempt society in respect of that
year of account) he is not a qualified auditor at the time when the question
of his appointment falls to be considered.

© 1969 Crown Copyright

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