Section 74: Persons not eligible to act as auditor

74. Persons not eligible to act as auditor No person shall carry out the audit of a society, or prepare an audit report regarding a society, where he— (a) has been a director, manager or employee of the society during the current year and the immediately preceding year; (b) is a person who is a partner or in the employment of a director or an employee of the society; (c) is a person who is a receiver in respect of the property of the society; (d) is a person who is not ordinarily resident in Mauritius; (e) is a person who is indebted to the society in an amount exceeding 10,000 rupees unless the debt is in the ordinary course of business; (f) has been expelled as a member from the society; or (g) has an interest in the society.