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Co-Operative Societies Act 2008


138. Auditorís right to inspect

1.     Upon the demand of an auditor of a society the present or former directors, officers, employees or agents of the society shall furnish to the auditoró

a.     such information and explanations; and

b.    such access to records, documents, books, accounts and vouchers of the society, as are in the opinion of the auditor, necessary to enable him to make the examination and report required under section 137 and that the directors, officers, employees or agents are reasonably able to furnish.

2.     Upon the demand of the auditor of a society, the directors of the society shalló

a.     obtain from the present or former directors, officers, employees or agents of any member of the society that is a registered society the directors, officers, employees and agents are reasonably able to furnish and that are, in the opinion of the auditor, necessary to enable him to make the examination and report required under section 137; and

b.    furnish the information and explanations so obtained to the auditor.

3.     A former director, officer, employee or agent of a member who fails to comply with subsection (2), commits an offence and is liable on summary conviction to a fine of $500 or to a term of imprisonment of 3 months or to both and to a further fine of $50 for every day he fails to comply with that subsection after a conviction is first obtained.



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