SCHEDULES

SCHEDULE 14 Auditors: Appointment, Tenure, Qualifications and Remuneration

Eligibility for appointment

4

(1)

Subject to paragraph 7 below, a person is eligible for appointment as the auditor of a friendly society or registered branch only if he—

(a)

is a member of a recognised supervisory body; and

(b)

is not ineligible for the appointment under the rules of that body.

(2)

An individual or a firm may be appointed as auditor of a friendly society or registered branch.

(3)

In this Schedule—

F1...

recognised supervisory body” means a body which is a recognised supervisory body for the purposes of F2Part 42 of the Companies Act 2006.