sec.773Auditor has a right to attend meetings at which report presented or considered

### sec.773 Auditor has a right to attend meetings at which report presented or considered An auditor, or a person authorised by an auditor for this section, has a right to attend, and be heard at, any part of a meeting of a reporting unit, or its management committee, at which— the auditor’s report, or a general purpose financial report to which the report relates, is to be presented or considered; or there is to be conducted any business of the meeting that relates to— the auditor in that capacity; or a person authorised by the auditor, in the person’s authorised capacity. A person authorised for subsection (1) can not exercise a power under that subsection until the auditor gives the reporting unit notice of the person’s name and address. An officer, employee or member of an organisation or branch of the organisation— must give notice of a meeting the auditor of a reporting unit has a right to attend to the auditor; and must not otherwise hinder or obstruct the auditor of a reporting unit from attending a part of the meeting the auditor has a right to attend. Maximum penalty—30 penalty units. If, during the part of a meeting the auditor has a right to attend, the auditor indicates to the chairperson of the meeting that the auditor wishes to be heard, the chairperson must, as soon as practicable after having received the indication, allow the auditor an opportunity to be heard. Maximum penalty—20 penalty units. It is a defence to an offence against a subsection of this section if the person did not know, and could not reasonably have known, that the auditor, or the person authorised by the auditor, to whom the charge relates was a person in relation to whom the subsection applied. A defendant bears an evidential burden in relation to the matters mentioned in this subsection. In a prosecution for an offence against this section, it is not necessary to prove the defendant knew that the auditor was an auditor. In subsections (3) to (6) — auditor includes a person authorised by the auditor for this section. (sec.773-ssec.1) An auditor, or a person authorised by an auditor for this section, has a right to attend, and be heard at, any part of a meeting of a reporting unit, or its management committee, at which— the auditor’s report, or a general purpose financial report to which the report relates, is to be presented or considered; or there is to be conducted any business of the meeting that relates to— the auditor in that capacity; or a person authorised by the auditor, in the person’s authorised capacity. (sec.773-ssec.2) A person authorised for subsection (1) can not exercise a power under that subsection until the auditor gives the reporting unit notice of the person’s name and address. (sec.773-ssec.3) An officer, employee or member of an organisation or branch of the organisation— must give notice of a meeting the auditor of a reporting unit has a right to attend to the auditor; and must not otherwise hinder or obstruct the auditor of a reporting unit from attending a part of the meeting the auditor has a right to attend. Maximum penalty—30 penalty units. (sec.773-ssec.4) If, during the part of a meeting the auditor has a right to attend, the auditor indicates to the chairperson of the meeting that the auditor wishes to be heard, the chairperson must, as soon as practicable after having received the indication, allow the auditor an opportunity to be heard. Maximum penalty—20 penalty units. (sec.773-ssec.5) It is a defence to an offence against a subsection of this section if the person did not know, and could not reasonably have known, that the auditor, or the person authorised by the auditor, to whom the charge relates was a person in relation to whom the subsection applied. A defendant bears an evidential burden in relation to the matters mentioned in this subsection. (sec.773-ssec.6) In a prosecution for an offence against this section, it is not necessary to prove the defendant knew that the auditor was an auditor. (sec.773-ssec.7) In subsections (3) to (6) — auditor includes a person authorised by the auditor for this section. - (a) the auditor’s report, or a general purpose financial report to which the report relates, is to be presented or considered; or - (b) there is to be conducted any business of the meeting that relates to— (i) the auditor in that capacity; or (ii) a person authorised by the auditor, in the person’s authorised capacity. - (i) the auditor in that capacity; or - (ii) a person authorised by the auditor, in the person’s authorised capacity. - (i) the auditor in that capacity; or - (ii) a person authorised by the auditor, in the person’s authorised capacity. - (a) must give notice of a meeting the auditor of a reporting unit has a right to attend to the auditor; and - (b) must not otherwise hinder or obstruct the auditor of a reporting unit from attending a part of the meeting the auditor has a right to attend.