(1) Subject to section 128, only individuals who qualify under subsection (2) are qualified for appointment as auditors of a society.
(2) An individual qualifies for appointment as auditor, if he or she is qualified to be appointed an auditor under the Companies Act.
(3) Despite subsections (1) and (2), the Registrar may, in any special case, audit the accounts, or appoint any person whether or not qualified in accordance with subsection (2) to audit the accounts, of any registered society.