85. (1) No person may act as auditor of the accounts of a municipality unless he has first obtained authorization in writing from the Commission.
(2) Such permission is granted to any person making application therefor to the secretary of the Commission in the form required by the latter. Such application shall mention the qualifications and competence of the person making the same as well as his knowledge of municipal accountancy.
(3) Such permission shall be valid until withdrawn by the Commission.
(4) No person who acts as auditor of the accounts of any municipality without previously obtaining the authorization of the Commission, in accordance with the above provisions, or after the cancellation of such authorization, shall be entitled to recover before the courts any fee, disbursement or costs in connection with the audit made by him, and the municipality whose accounts have been audited by an unauthorized person may recover from such person the amounts which it has paid to him for such purpose.
(5) Every officer of a municipal council who allows the employment of any auditor in contravention of the provisions of this section, and any auditor who so acts, shall be liable to a fine of twenty-five dollars, in addition to the costs, recoverable at the suit of any ratepayer of the municipality, or at that of the Commission, and, in default of payment of such fine and costs, to an imprisonment not exceeding one month.
(6) This section shall not apply to persons who are members of a corporation, association or institution of accountants regularly constituted by statute.