sec.154Resignation of auditors

sec.154 Resignation of auditors

An auditor of a society may, by written notice given to the society, resign if the auditor— by written notice given to the registrar, has applied for consent to the resignation and stated the reasons for the application; and at or about the same time as the auditor gave the registrar the notice, has given the society written notice of the application; and has received the registrar’s consent to the resignation. The registrar must, as soon as practicable after receiving a notice from an auditor, notify the auditor and the society whether the registrar consents to the resignation. A statement made by an auditor in an application to the registrar for consent to the resignation or in answer to an inquiry by the registrar relating to the reasons for the application— is not admissible in evidence in a civil or criminal proceeding against the auditor; and may not be made the ground of a prosecution, action or suit against the auditor. A certificate by the registrar that a statement was made in the application or in the answer to an inquiry by the registrar is evidence that the statement was made. The resignation of an auditor takes effect on whichever of the following dates happens last— the date (if any) stated for the purpose in the notice of resignation; the date on which the registrar gives the registrar’s consent to the resignation; the date (if any) fixed by the registrar for the purpose. s 154 amd 1999 No. 27 s 76 sch 1 pt 2 (sec.154-ssec.1) An auditor of a society may, by written notice given to the society, resign if the auditor— by written notice given to the registrar, has applied for consent to the resignation and stated the reasons for the application; and at or about the same time as the auditor gave the registrar the notice, has given the society written notice of the application; and has received the registrar’s consent to the resignation. (sec.154-ssec.2) The registrar must, as soon as practicable after receiving a notice from an auditor, notify the auditor and the society whether the registrar consents to the resignation. (sec.154-ssec.3) A statement made by an auditor in an application to the registrar for consent to the resignation or in answer to an inquiry by the registrar relating to the reasons for the application— is not admissible in evidence in a civil or criminal proceeding against the auditor; and may not be made the ground of a prosecution, action or suit against the auditor. (sec.154-ssec.4) A certificate by the registrar that a statement was made in the application or in the answer to an inquiry by the registrar is evidence that the statement was made. (sec.154-ssec.5) The resignation of an auditor takes effect on whichever of the following dates happens last— the date (if any) stated for the purpose in the notice of resignation; the date on which the registrar gives the registrar’s consent to the resignation; the date (if any) fixed by the registrar for the purpose.