Removal of auditors
153 Removal of auditors
An auditor of a society may only be removed from office by—
special resolution at a general meeting of the society; or
the registrar under section 48(4)(e).
If notice of a special resolution to remove an auditor is given, the society must immediately send a copy of the notice to the auditor and to the registrar.
Maximum penalty—80 penalty units.
Within 7 days after receiving a copy of the notice, the auditor may make written representations of not more than a reasonable length to the society and ask that a copy of the representations be displayed by the society in a conspicuous place at the society’s registered office until the day of the meeting at which the resolution is to be considered.
Unless the registrar, on the application of the society orders otherwise, the society must display a copy of the representations as required by the auditor, and the auditor may, without prejudice to the right to be heard orally or, if a firm is the auditor, to have a member of the firm heard orally on its behalf, require that the representations be read out at the meeting.
Maximum penalty for subsection (4)—80 penalty units.
This Act’s bill:Explanatory memorandum
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