Both my Clubs and Feds elect auditors at their AGM. The only stipulation at Federation level is that they cannot be Members of the Executive and preferably not Members of Committee either. What is the importance of an auditor? The auditors safeguard the Secretary and Treasurer by checking their books and the Balance Sheet providing a proof of propriety. They also safeguard the Club / Society from any extended fraud since, if they perform their duty correctly, any fraud would be found during that year. Most Secretaries and treasurers are trustworthy, but mistakes can be made and the auditors should be able to find and correct them.