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Friendly Societies Act 1992
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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—
“firm” means a body corporate or a partnership; and
“recognised supervisory body” means a body which is a recognised supervisory body for the purposes of Part II of the [1989 c. 40.] Companies Act 1989 or Part III of the [S.I. 1990/593 (N.I.5).] Companies (Northern Ireland) Order 1990.
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