356 Mr. Crowley asked the Minister for Enterprise and Employment if he will ensure that the Registrar of Friendly Societies insists that updated co-operative rules must stipulate that the shareholders must give prior notice of their intention to change financial auditors. [8236/97]

While there is no statutory requirement that co-operatives should be registered under the Industrial and Provident Societies Acts, 1893 to 1978, it is the case that most co-operatives are so registered.