According to Koda's bylaws, Koda's members must elect three critical auditors, two of whom must be author members and one must be a publisher member. In addition, two alternates must be elected, one for the author members and one for the publisher members.
Here you can read about what it entails and what tasks come with the job as a critical auditor
The three critical auditors are elected for one year at a time by and at Koda's general assembly. Voting members of Koda are eligible to stand as critical auditors.
You need to review the annual accounts when the draft is available in March, before it is finally approved by the board at the end of March
You should have an accounting insight or background
You should read the published minutes from the board meetings
You need to review the accounts and verify whether expenses and revenues have been recorded for the activities you are aware of
You must ensure that expenses and income correspond with the usage decided upon at board meetings or the general assembly
The review of the draft annual accounts is carried out by the chief financial officer
In connection with the review of the annual accounts, the critical auditors must sign an endorsement.
You must attend ordinary and extraordinary general meetings
As the critical auditor, you are the general assembly's trusted entity, with full insight into Koda's annual accounts
As a critical auditor, you receive an annual fee of 16,122 DKK.
Furthermore, the critical auditors are members of Koda's Appeals Board, where, under the leadership of a judge, they are tasked with assessing the validity of certain complaints from Koda's members. The Appeals Board's work on handling complaints is compensated on an hourly basis. See more under § 21 on page 12 in Koda's Articles of Association.
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