26. AUDIT OF ACCOUNTS
26.1 The accounts of the Association shall be examined by the Auditor at least once in any Financial Year. The Auditor shall certify as to the correctness of the financial statements and shall report on them to the AGM.
26.2 The Auditor shall have a right of access to all the financial records of the Association.
26.3 The Auditor may require from the officers and employees of the Association such explanation as may be necessary for the audit.
26.4 The Auditor's report shall state whether:
(a) The Auditor has obtained the information required;
(b) In the Auditor's opinion, the financial statements are properly drawn up to present a true and correct view of the financial position of the Association according to the information obtained by the Auditor; and
(c) The rules relating to the administration of the funds of the Association have been observed.
