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s 244ZN

Appointment by directors or annual general meeting of auditor of large co‑operative to fill casual vacancy

In force
Part 10AFinancial reports and audit
Division 12Auditors
Subdivision 2Appointment of auditors

244ZN Appointment by directors or annual general meeting of auditor of large co‑operative to fill casual vacancy

(1)

If —

(a)

a vacancy occurs in the office of auditor of a large co‑operative; and

(b)

the vacancy is not caused by the removal of an auditor from office; and

(c)

there is no surviving or continuing auditor of the co‑operative,

the directors must, within one month after the vacancy occurs, appoint an auditor to fill the vacancy unless the co‑operative at a general meeting has appointed an auditor to fill the vacancy.

(2)

An auditor appointed under subsection (1) holds office, subject to this Part, until the co‑operative’s next annual general meeting.

(3)

A director of a large co‑operative must take all reasonable steps to comply with, or to secure compliance with, subsection (1).

Penalty for this subsection: a fine of $2 500, or imprisonment for 6 months, or both.

[Section 244ZN inserted: No. 7 of 2016 s. 85.]

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