Article 7 Auditors

Section 87(3) of the previous enactments (dealing with the report of auditors on accounts) shall apply to the report of auditors on any relevant accounts of a society as if the first statement required to be made thereunder were a statement of whether the balance sheet and revenue and appropriation account were properly drawn up in accordance with the requirements of the previous enactments and the previous regulations as varied and supplemented by this Order.

Section 91(3) of the previous enactments (dealing with the report of auditors on the annual return) shall apply to the report of auditors on any relevant return of a society as if the statement required to be made by paragraph (a) thereof were a statement of whether in their opinion the annual return was properly drawn up in accordance with the requirements of the previous enactments and the previous regulations as varied and supplemented by this Order.