12.1 One or more auditors, who need not be members of the Union, shall be appointed or elected at the Annual General Meeting.

12.2 The auditor shall audit all the accounts of the Union including general, welfare and subsidiary accounts (if any) as soon after the close of each financial year as possible and at other times when necessary. All books and accounts of the Union will be examined and a certification as to their correctness or otherwise be given by the auditor. A report by the auditor will be made to the members at the Annual General Meeting.

12.3 A copy of any auditor’s report shall be conspicuously placed at the office of the Union.