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Appointment of auditor.
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66.—(1) A society shall, at each annual general meeting, appoint an auditor to hold office from the conclusion of that meeting until the conclusion of the next annual general meeting.
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(2) Subject to subsection (3), at any annual general meeting a retiring auditor, however appointed, shall be re-appointed without any resolution being passed, unless—
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(a) he is not qualified under section 68 for re-appointment, or
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(b) a resolution has been passed at that meeting appointing somebody instead of him or providing expressly that he shall not be re-appointed, or
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(c) he has given the society notice in writing of his unwillingness to be re-appointed.
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(3) Where notice is given of an intended resolution to appoint some other person or persons in place of a retiring auditor and by reason of the death, incapacity or disqualification of that person or of all those persons (as the case may be) the resolution cannot be proceeded with, the retiring auditor shall not be re-appointed solely by virtue of subsection (2).
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(4) The first auditor of a society may be appointed by the directors at any time before the first annual general meeting, and an auditor so appointed shall hold office until the conclusion of that meeting.
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(5) A society may at a general meeting remove any auditor appointed under subsection (4) and may appoint in his place any other person who has been nominated for appointment by any member of the society and of whose nomination notice has been given to the members of the society not less than 14 days before the date of the meeting.
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(6) (a) Where the directors fail to exercise their powers under subsection (4), a society at its first annual general meeting may appoint the first auditor.
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(b) Where, at an annual general meeting, no auditor is appointed or re-appointed, the Registrar may appoint a person to fill the vacancy.
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(c) A society shall, within one week of the Registrar's powers under paragraph (b) becoming exercisable, give the Registrar notice of that fact.
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(7) The directors of a society may fill any casual vacancy in the office of auditor but, while any such vacancy exists, any surviving or continuing auditor or auditors may act.
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(8) The appointment of a firm by the name of the firm to be the auditor of a society shall be deemed to be an appointment of those persons who from time to time during the period of the appointment are the partners in that firm as from time to time constituted and are qualified to be the auditor of the society.
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