Rule 12 - Auditors

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Auditors need not be members 12.1 One or more auditors, shall be appointed or elected at the Annual General Meeting.  Her/His appointment is subject to the approval of the Registrar of Trade Unions.  She/He shall serve for a term (same as the Executive Committee) of two years and be eligible for re-appointment or re-election.
Vacancy of auditor 12.2 In the event of an auditor vacating his office between two Annual General Meetings, the Executive Committee shall have the power to appoint a suitable person to fill the vacancy until the next General Meeting.  The appointment will be referred to the next General Meeting for covering approval.  On obtaining the approval, the appointed person can continue to serve the remaining term of the out-going auditor, if any. 
Audit of accounts 12.3 The auditor shall audit all the accounts of the Federation as soon as possible after the close of each financial year and at other times when necessary.  He shall examine all books and accounts of the Federation, certify as to their correctness or otherwise and make a report to the Annual General Meeting.
Display of Auditor’s Report 12.4 A copy of auditor’s report shall be conspicuously displayed at the registered office of the Federation.


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