Chapter 12 Accounts and Auditing

Section 76: Appointment of an Auditor

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1) The General Meeting shall appoint one auditor from amongst the auditors licensed according to the prevailing laws for carrying out auditing of a Cooperative Organisation.

2) The remuneration and facilities of the auditor appointed pursuant to sub-section (1) shall be as determined by the General Meeting.

3) While appointing the auditor pursuant to sub-Section (1), the same person, firm, or company shall not be appointed for more than a consecutive period of three years.

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Section 76: Appointment of an Auditor

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