Co-Operative Societies Act 2008
136. Auditorís right to comment
1. An auditor whoó
b. receives a notice or otherwise learns of a meeting of members called for the purpose of removing him from office;
c. receives a notice or otherwise learns of a meeting of members or directors at which another person is to be appointed to fill the office of auditor, whether because of the resignation or removal of the incumbent auditor or because his term of office has expired or is about to expire, may submit to the society a written statement giving the reason for his resignation or the reasons why he opposes any proposed action.
4. When it receives a statement referred to in subsection (1), the society must forthwith send a copy of the statement to every member entitled to receive notice of any meeting of members and to the Registrar.
5. An individual may not accept appointment, consent to be appointed or be appointed an auditor of a society if he is replacing an auditor who has resigned, been removed or whose term of office has expired or is about to expire, until the individual has requested or received from the former auditor a written statement of the circumstances and reasons why, in the auditorís opinion, he is to be replaced.
6. Notwithstanding subsection (3), an individual otherwise qualified may accept appointment or consent to be appointed as auditor of a society if, within 15 days of making the request referred to in that subsection, he does not receive a reply to it.