Western Australian Consolidated Acts

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CO-OPERATIVE AND PROVIDENT SOCIETIES ACT 1903 - SECT 11

11 .         Audit

        (1)         Every registered society shall, once at least in every year, submit its accounts and securities for audit and inspection to a public auditor appointed by the society.

        (2)         The public auditor appointed under subsection (1) shall have access to all the books, papers, deeds, documents, and accounts of the society, and shall examine the balance-sheets, showing the receipts and expenditure, funds, and effects of the society, and verify the same with the books, deeds, documents, accounts, and vouchers relating thereto, and by examining the securities held by the society, and shall either sign the same as found by him to be correct, duly vouched, and in accordance with the law, or specially report to the society in what respects he finds them or any of them incorrect, unvouched, or not in accordance with law.

        [Section 11 amended by No. 43 of 1969 s. 6.]



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