Document ID: chunk:federal_register_of_legislation:C2024C00345:section:263
Version: federal_register_of_legislation:C2024C00345
Segment Type: section
Provision Reference: s 263
Character Range: 408995–410647

263  Removal of auditor
 (1) An auditor of a reporting unit may only be removed during the term of appointment of the auditor:
 (a) where the auditor was appointed by the committee of management of the reporting unit—by resolution passed at a meeting of the committee by an absolute majority of the members of the committee; or
 (b) where the auditor was appointed by a general meeting of the members of the reporting unit—by resolution passed at a general meeting by a majority of the members of the reporting unit voting at the meeting.
 (2) Written notice of the intention to remove the auditor must be given to each member of the reporting unit. The notice must be provided in accordance with any time limits provided by the rules of the reporting unit, or within a reasonable time before the resolution is moved if no such time limits are provided.
Civil penalty: 200 penalty units.
 (3) The auditor must be given reasonable notice of the resolution to remove the auditor and must be given the opportunity to:
 (a) in the case of removal under paragraph (1)(a)—make oral representations to the committee of management; and
 (b) in any case—make written representations.
Civil penalty: 200 penalty units.
 (4) If it is proposed to remove the auditor under paragraph (1)(b) and the auditor makes written representations, the auditor may require the reporting unit to provide a copy of the written representations to each member of the reporting unit.
 (5) The reporting unit must comply with a requirement under subsection (4) unless the written representations exceed any limits as to length that are prescribed.
Civil penalty: 200 penalty units.