This document has been made available in electronic format
         by the International Co-operative Alliance ICA 
                         7 September 1995

      ICA Rules - Section IV.  Governing Bodies and Congress

Article 12. Authorities

The Authorities of the ICA are: General Assembly, Regional
Assemblies, Board, Auditing and Control Committee, President.

Article 19.  Audit and Control Committee

The General Assembly shall elect from amongst its member
representatives an Audit and Control Committee, consisting of
less than three and not more than five members.

The Audit and Control Committee shall:

(a)     appoint the Auditor of the ICA, whose fee shall be
confirmed by the Board;

(b)     report to the General Assembly on whether decisions of
the ICA Authorities have been implemented within the approved
budget and in accordance with the ICA Rules;

(c)     review all financial reports prepared for the
of the ICA and report to the General Assembly on the
of the financial obligations of member organisations;

(d)     receive the report of the Auditor and submit it to the
Board with comments as seem appropriate.

For these purposes the Committee shall have access to all
relevant ICA documents.