The ordinary general meeting elects 2 natural or legal persons for a period of one financial year as main and alternate auditors in order of the priority of votes obtained, their re-election is unimpeded.

In case of death or legal ban or resignation of the main inspectors, the board of directors is obliged to invite the alternate inspectors for the rest of the period in the order of more votes within ten days.

The fees and bonuses of inspectors are determined by the approval of the General Assembly.

As long as the new inspectors have not been selected and accepted, the previous inspectors are still responsible for the inspection.

The duties of cooperative inspectors are as follows:

1- Continuous monitoring of the compliance of cooperative affairs management and operations and transactions with the statutes and relevant laws and regulations and instructions.

2- Dealing with accounts, books, documents – financial statements such as balance sheet and performance and profit and loss accounts, proposed budget and reports of the board of directors, general assembly, personally or if necessary by using an expert, in which case the expert’s fee will be paid with The approval of the general assembly will be the responsibility of the cooperative.

3_ Dealing with members’ complaints and submitting reports to the general assembly and relevant authorities.

4- Written notice of violations in the administrative manner of cooperative affairs to the board of directors and the CEO and request for the correction of the defect.

5- Supervising the audit and processing the audit reports and reporting the result of the investigation to the cooperative general assembly of the relevant authorities.

Inspectors are required to submit a comprehensive report on the state of the cooperative to the annual general meeting. The auditor’s report must be sent to the owners at least 10 days before the annual general meeting

The stock should be ready in the cooperative center. If the cooperative has multiple inspectors, each of them can perform their duties alone, but all inspectors must prepare a single report. If there is a difference of opinion between the inspectors, the differences will be mentioned in the report with the reason.

Inspectors do not have the right to directly interfere in the management of the cooperative’s affairs, but they can participate in the meetings of the board of directors without the right to vote and express their opinions regarding the current issues of the cooperative.

If any of the inspectors determines that the board of directors or the managing director has committed a violation in the performance of assigned duties and does not give effect to the warnings, he is obliged to request the board of directors to hold an extraordinary general meeting to consider his report.

The inspector / inspectors / is responsible for the violations he commits in the performance of his duties according to the general rules related to civil liability.