(1) [deleted]
(2) The auditors shall have access to all the books, deeds, documents, and accounts of the society, and shall examine the balance sheets showing the receipts and expenditure, funds and effects of the society, and verify the same with the books, deeds, documents, accounts and vouchers relating thereto, and shall either sign the same as found by them to be correct, duly vouched, and in accordance with law, or specially report to the society in what respects they find them incorrect, unvouched, or not in accordance with law.
(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;
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