Auditor
209 Auditor
A council must, by resolution, appoint an auditor.
The auditor must be:
the Auditor-General; or
a registered company auditor or an authorised audit company; or
a firm whose members include a registered company auditor.
A person is not eligible to be the auditor if the person:
(a) is a member or a candidate for election as a member of the council; or
holds any other office or position with the council.
The council must, in the auditor's appointment:
(a) fix the term of appointment, which must be between 2 and 5 years; and
fix the basis of the auditor's remuneration.
The office of auditor becomes vacant if:
the auditor dies; or
the auditor resigns by written notice to the CEO; or
(c) the auditor becomes a candidate for election as a member of the council or accepts some other remunerated office or position with the council; or
(d) the auditor's term of office comes to an end and the auditor is not reappointed; or
(e) the auditor is removed from office by the council with the Minister's consent.
In this section:
authorised audit company, see section 9 of the Corporations Act 2001.
This Act’s bill:Explanatory statementSecond reading speech
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