Section 13 of the Act of 1893 is amended -
(a) in subsection (1), by the substitution of "statutory auditors" for "public auditors",
and
(b) by the insertion of the following subsections after subsection (2):
"(3) None of the following persons shall be qualified to act as a statutory auditor of a society registered under this Act:
(a) an officer or servant of the society;
(b) a person who has been an officer or servant of the society within a period in respect of which accounts would fall to be audited by the person if he or she were appointed auditor of the society;
(c) a parent, spouse, civil partner, brother, sister or child of an officer of the society;
(d) a person who is a partner of or in the employment of an officer of the society;
(e) a person who is disqualified under this subsection for appointment as a statutory auditor of any other society that is a subsidiary or holding undertaking of the society or a subsidiary of the society's holding undertaking;
(f) a person who is di
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