(1) The auditor of a friendly society or of a registered branch shall make a written report to the members on the annual accounts which are to be laid before the society or branch at the annual general meeting during his tenure of office.
(2) The auditor of a friendly society or registered branch shall, in preparing his report, carry out such investigations as will enable him to form an opinion as to -
(a) whether adequate accounting records have been kept under section 68 above;
(b) [deleted]
(c) whether the annual accounts are in agreement with the accounting records.
(2A) If the auditor is of the opinion that -
(a) adequate accounting records have not been kept under section 68, or
(b) the annual accounts are not in agreement with the accounting records, the auditor must state that fact in his report.
(3) If the auditor fails to obtain all the information and explanations and the access to documents which, to the best of his knowledge and belief, are necessary for the purposes of
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