Co-operatives Act 2009

If a co‑operative’s auditor or their representative is at the meeting, the chairperson of an annual general meeting of the co‑operative must —

allow a reasonable opportunity for the members as a whole at the meeting to ask the auditor or the auditor’s representative questions relevant to —

the conduct of the audit; and

the preparation and content of the auditor’s report; and

the accounting policies adopted by the co‑operative in relation to the preparation of the financial statements; and

the independence of the auditor in relation to the conduct of the audit;

allow a reasonable opportunity for the auditor or their representative to answer written questions submitted to the auditor.

Despite The Criminal Code section 23B(2), it is immaterial for the purposes of subsection (1) that any event occurred by accident.

If —

the co‑operative’s auditor or their representative is at the meeting; and

the auditor has prepared a written answer to a written question submitted to the auditor,

The co‑operative must make the written answer tabled under subsection (3) reasonably available to members as soon as practicable after the annual general meeting.