298
CurrentAppointment of auditor of small co‑operative (cf Corporations Act section 325)
ScheduleCo-operatives National Law
Chapter 3Management and operation of co‑operatives
Part 3Financial reports and audit
Division 12Auditors
Subdivision 2Appointment of auditors
298 Appointment of auditor of small co‑operative (cf Corporations Act section 325)
(1)
The directors of a small co‑operative may appoint an auditor for the co‑operative if an auditor has not been appointed by the co‑operative in general meeting.
(2)
An auditor appointed under subsection (1) holds office, subject to this Part, until the co‑operative's next annual general meeting.
This Act’s bill:Second reading speech
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