law: Co-Operative Societies Act 2008 
  136.
  
  AuditorÆs right to comment
  1.      An auditor whoŚ
  a.     
  
    resigns;
  b.    
  
    receives
  
  a notice or otherwise learns of a meeting of members called for the purpose of
  
  removing him from office;
  c.     
  
    receives
  
  a notice or otherwise learns of a meeting of members or directors at which
  
  another person is to be appointed to fill the office of auditor, whether
  
  because of the resignation or removal of the incumbent auditor or because his
  
  term of office has expired or is about to expire, may submit to the society a
  
  written statement giving the reason for his resignation or the reasons why he
  
  opposes any proposed action.
  1.      
  2.      
  3.      
  4.      When it receives a
  
  statement referred to in subsection (1), the society must forthwith send a copy
  
  of the statement to every member entitled to receive notice of any meeting of
  
  members and to the Registrar.
  5.      An individual may not
  
  accept appointment, consent to be appointed or be appointed an auditor of a
  
  society if he is replacing an auditor who has resigned, been removed or whose
  
  term of office has expired or is about to expire, until the individual has
  
  requested or received from the former auditor a written statement of the
  
  circumstances and reasons why, in the auditorÆs opinion, he is to be replaced.
  6.      Notwithstanding
  
  subsection (3), an individual otherwise qualified may accept appointment or
  
  consent to be appointed as auditor of a society if, within 15 days of making
  
  the request referred to in that subsection, he does not receive a reply to it.