Schedule 14 Auditors: Appointment, Tenure, Qualifications and Remuneration

1. Appointment
2. Appointments in relation to friendly societies subject to special requirements
3. Eligibility for appointment
4. Appointment of partnerships
5. Cases in which auditor need not be a member of a recognised supervisory body
6. Effect of ineligibility
7. Power of appropriate authority to require second audit
8. Removal of auditors
9. Removal of auditor on improper grounds
10. Rights of auditors who are removed or not re-appointed
11. Resignation of auditors
12. Rights of resigning auditors
13. Statement by person ceasing to hold office
14. Offences of failing to comply with paragraph 14
15. Duty of auditor to notify appropriate audit authority
16. Duty of friendly society or registered branch to notify appropriate audit authority
17. Meaning of “appropriate audit authority”
18. Remuneration of auditors
19. Remuneration of auditors or their associates for non-audit work