Co-Operative Societies Act 2008
127. Auditorís qualifications
1. Subject to section 128, only individuals who qualify under subsection (2) are qualified for appointment as auditors of a society.
2. An individual qualifies for appointment as auditor, ifó
a. he is a member of a recognised local or foreign accounting body and holds a practicing certificate of that body; or
b. he satisfies the Registrar that he was in practice in as an auditor of societies on the day immediately preceding the commencement of this Act.
3. Notwithstanding subsections (1) and (2), the Registrar may, in any special case, audit the accounts, or appoint any person whether or not qualified in accordance with subsection (2) to audit the accounts, of a registered society.