law: Co-Operative Societies Act 2008 
  127.
  
  Auditor’s qualifications
  1.      Subject to section
  
  128, only individuals who qualify under subsection (2) are qualified for
  
  appointment as auditors of a society.
  2.      An individual
  
  qualifies for appointment as auditor, if—
  a.     
  
    he
  
  is a member of a recognised local or foreign accounting body and holds a
  
  practicing certificate of that body; or
  b.    
  
    he
  
  satisfies the Registrar that he was in practice in as an auditor of societies
  
  on the day immediately preceding the commencement of this Act.
  1.      
  2.      
  3.      Notwithstanding
  
  subsections (1) and (2), the Registrar may, in any special case, audit the
  
  accounts, or appoint any person whether or not qualified in accordance with
  
  subsection (2) to audit the accounts, of a registered society.