Cap. 442 Art. 47Powers of auditors.

(1) The auditors of a society shall -

(a) have a right of access at all times to the society’s accounting records, accounts and vouchers;

(b) require from the society’s officers such information and explanations as they think necessary for the performance of their duties as auditors;

(c) receive all notes of, and other communications relating to, any general meeting which a member of the society is entitled to receive;

(d) attend any general meeting of the society; and

(e) be heard at any general meeting which they attend on which conveys or purports to convey any information or explanations which the auditors require, or are entitled to require, as auditors of the society, which is misleading, false or deceptive in a material particular, shall be guilty of an offence under this Act.

(3) A secondary or tertiary society, and the auditors of such a society, and the auditors of any subsidiaries of any society, shall give to the auditors of any of their member societies such information and explanations as they may reasonably require for the purpose of their duties as auditors of that society.