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Friendly and Industrial and Provident Societies Act 1968
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5Re-appointment and removal of qualified auditors
(1)A qualified auditor appointed to audit the accounts and balance sheet of a society for the preceding year of account shall be re-appointed as auditor of the society for the current year of account unless—
(a)a resolution has been passed at a general meeting of the society appointing somebody instead of him or providing expressly that he shall not be re-appointed, or
(b)he has given to the society notice in writing of his unwillingness to be re-appointed, or
(c)he is ineligible for appointment as auditor of the society for the current year of account, or
(d)he has ceased to act as auditor of the society by reason of incapacity:
Provided that, where notice is given of an intended resolution to appoint some person or persons in place of a retiring auditor and the resolution cannot be proceeded with at the meeting because of the death or incapacity of that person or persons, or because he or they are ineligible for appointment as auditor or auditors of the society for the current year of account (as the case may be), the retiring auditor shall not be automatically reappointed by virtue of this subsection.
(2)For the purposes of the last preceding subsection, a person is ineligible for appointment as auditor of a society for the current year of account if, but only if—
(a)his appointment in relation to the society is prohibited by section 8 of this Act, or
(b)(in the case of a society which is not an exempt society in respect of that year of account) he is not a qualified auditor at the time when the question of his appointment falls to be considered.
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