s 72 Auditors’ appointment, tenure, qualifications, etc.
(1) Every friendly society and every registered branch shall at each annual general meeting appoint an auditor or auditors to hold office from the conclusion of that meeting until the conclusion of the next annual general meeting. (2) Schedule 14 to this Act has effect as regards— (a) the appointment of auditors; (b) their qualifications and grounds of disqualification; (c) the resignation and removal of auditors; and (d) the remuneration of auditors. (3) Schedule 14A to this Act has effect with regard to the appointment and removal of auditors of societies subject to special requirements .