If a society has an auditor, the auditor must write a report to the society's members about the financial statements they have checked. The auditor's report must follow all the rules of auditing and assurance standards that apply. You can find more information about this by looking at the related law https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6041568
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS241543.
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105: Annual financial statements of certain societies must be audited, or
"Some societies must get their financial statements checked by a qualified auditor."
107: Auditor’s report must be sent to Registrar and External Reporting Board if requirements have not been complied with, or
"Auditor must send report to authorities if society breaks rules"
The auditor of a society (if any) must make a report to the members on the financial statements audited by the auditor.
The auditor’s report must comply with the requirements of all applicable auditing and assurance standards.
