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Co-operatives National Law (Queensland)
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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; and allow a reasonable opportunity for the auditor or their representative to answer written questions submitted to the auditor. Maximum penalty—$500. An offence based on subsection (1) is an offence of strict liability. 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 chairperson of the annual general meeting may permit the auditor or their representative to table the written answer to the written question. 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. Maximum penalty (for subsection (4) ): $500. (sec.262-ssec.1) 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; and allow a reasonable opportunity for the auditor or their representative to answer written questions submitted to the auditor. Maximum penalty—$500. (sec.262-ssec.2) An offence based on subsection (1) is an offence of strict liability. (sec.262-ssec.3) 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 chairperson of the annual general meeting may permit the auditor or their representative to table the written answer to the written question. (sec.262-ssec.4) 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. Maximum penalty (for subsection (4) ): $500.