ARTICLE 23

AUDITORS

(A) (i) There shall be a Standing Committee known as Internal Audit Committee to be appointed by NEC provided no member of NOC shall be a member.
(ii) (a) It shall audit the accounts of the Association every six months and present a report to NEC.
(b) It shall examine the externally audited accounts of the Association and present reports to the ADM
(iii) The committee shall consist of three members;
(a) A serving or past voting member of NEC as Chairman
(b) Two other members who, following such an appointment, shall now be co-opted as non-voting members of NEC.
(iv) The tenure of office of this committee shall be as provided for in this Constitution for all other Standing Committees.

(B) EXTERNAL AUDITORS
Auditors shall be appointed at the ADM on the recommendation of NEC. They shall be charged with the duty of auditing the books and accounts including fixed and movable assets of the Association which shall be kept in proper form by the National Treasurer. Such books and accounts of the Association shall be audited at least once a year covering the period 1st January-31st December and a report thereon submitted to the ADM of the Association.