CO-OPERATIVES ACT, 2005 NOTICE OF APPOINTMENT OF AUDITOR AND CONSENT TO ACT AS AUDITOR, OR RESIGNATION BY AUDITOR AND REMOVAL OF AUDITOR
Name of co-operative __________________________________________________________________________________
Registration no. of co-operative. ____________________________________ (if already registered)
++ Mark the applicable square (The Auditor’s details must be identical to the details that is registered with the professional body. The information provided will be verified with the applicable professional body.) PART I(To be completed by the auditor concerned and sent to the co-operative for lodgment with the registrar. The auditor must also attach a letter on his/her firm’s official letterhead to consent to appointment. PART III to be completed by ++A. APPOINTMENT: Fields marked with * are compulsory)
I, ___________________________________________________________________________________
______________________________________________ (full names and surname) consent to my
appointment as auditor of the co-operative as from ______________________________ and declare that
I am not disqualified in terms of section 49 of the Co-operatives Act, 2005, for the appointment.
Signature of auditor* _______________________________
Profession* ______________________________________
Professional Body where registered* ______________________________________________________
____________________________________________________________________________________
Membership number* ______________________________
Tel.no.* _________________________________________
Office address* _______________________________________________________________________
Postal address* _______________________________________________________________________
Name of co-operative __________________________________________________________
++B. CHANGE OF NAME OF FIRM OF AUDITORS (Fields marked with * are compulsory)
The firm ____________________________________________________________________________.,
Practice No __________________ has with effect from _________________________2______ changed
its name and will in future be known as ____________________________________________________
_____________________________________________________________________________________
Signature of auditor* _______________________________
Profession* ______________________________________
Professional Body where registered* ______________________________________________________
____________________________________________________________________________________
Membership number* ______________________________
Tel.no.* ________________________________________
Office address* _______________________________________________________________________
Postal address* _______________________________________________________________________
PART II (To be completed by auditor concerned or person contemplated in section 55 (2) (b) of the Act and original to be lodged with registrar and duplicate to be sent to the co-operative for completion of PART III and lodgment with Registrar) RESIGNATION Fields marked with * are compulsory)
I, ___________________________________________________________________________ resign as
auditor of the above-mentioned and declare that:-
(a) As at the date of this notice I have no reason to believe that in the conduct of the affairs of the co-
operative a material irregularity has taken place, or is taking place which has caused or is likely to
cause financial loss to the co-operative or to any of its members or creditors;
Signature of auditor* _________________________________
Profession* ________________________________________
Professional Body where registered* ______________________________________________________
____________________________________________________________________________________
Membership Number* _______________________________
(b) I reported a material irregularity to the Public Accountants’ and Auditor’s Board on
___________________________2_______ in terms of the Public Accountants’ and Auditors’ Act,
Signature of auditor* ______________________________
Profession* _____________________________________
Professional body where registered* _______________________________________________________
____________________________________________________________________________________
Membership Number* _____________________________
(Note: In terms of section 50(6) of the Act the resignation will become effective on the date on which the written
resignation is received by the co-operative or a later date specified in the resignation).
Name of co-operative ______________________________________________________________
PART III(To be completed by the co-operative concerned and lodged with Registrar) D. STATEMENT
The auditor of the above-mentioned co-operative was removed / not re-appointed in terms of the Co-operatives Act,
2005 on ___________________________20_____
Signature* ________________________________________(Director/secretary/manager/officer)
Full names and surname of signatory* _____________________________________________________________
____________________________________________________________________________________________
______________________________________________________
*HOW TO COMPLETE THE CR4, PART I, SECTION A
A CR4-FORM, Part I, Section A (Appointment Of Auditor). The Auditor (Chartered
Accountant) must complete his/her details under this section. The Auditor’s details must
be identical to the details registered at the professional body. Information provided will be
verified with the applicable professional body.
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