Co-Operative Societies Act 2008
129. Appointment of auditor
1. Subject to subsection (4), the members of a society shall—
a. at the first general meeting, appoint an auditor to hold office until the close of the first annual general meeting; and
b. at each annual meeting, appoint an auditor to hold office until the close of the next annual general meeting.
2. Notwithstanding subsection (1)(b), if an auditor is not appointed at an annual meeting, the incumbent auditor continues in office until his successor is appointed at a subsequent meeting.
3. The remuneration of an auditor shall be fixed by the directors.
4. An auditor shall be deemed not to have assumed office unless he has, in writing to the society, confirmed his willingness to serve as auditor.