law: Co-Operative Societies Act 2008 
  170.
  
  Limitation on liability of liquidator
  1.      A liquidator is not
  
  liable where he relies in good faith on—
  a.     
  
    financial
  
  statements of the society represented to him—
                       
  
   i.        
  
    by
  
  an officer of the society; or
                      
  
   ii.        
  
    by
  
  the auditor of the society in a written report that states that the financial
  
  statements reflect fairly the financial condition of the society; or
  b.    
  
    an
  
  opinion, a report or a statement of an attorney-at-law, an accountant, an
  
  engineer, an appraiser or other professional advisor retained by the
  
  liquidator.