Co-operatives Act 2009

Subject to this section, a co‑operative may appoint an individual, firm or company as auditor of the co‑operative at its annual general meeting only if a member of the co‑operative gives the co‑operative written notice of the nomination of the individual, firm or company for appointment as auditor —

before the meeting was convened; or

not less than 21 days before the meeting.

Subsection (1) does not apply if an auditor is removed from office at the annual general meeting.

If a co‑operative purports to appoint an individual, firm or company as auditor of the co‑operative in contravention of subsection (1) —

the purported appointment is of no effect; and

the co‑operative is guilty of an offence.

If a member gives a co‑operative notice of the nomination of an individual, firm or company for appointment as auditor of the co‑operative, the co‑operative must send a copy of the notice to —

each individual, firm or company nominated; and

each auditor of the co‑operative; and

each person entitled to receive notice of general meetings of the co‑operative.

Subsection (4) applies whether the appointment is to be made at a meeting or an adjourned meeting referred to in section 244ZO or at an annual general meeting.

The copy of the notice of nomination must be sent —

not less than 7 days before the meeting; or

at the time notice of the meeting is given.