sec.776Removal of auditor

### sec.776 Removal of auditor An auditor of a reporting unit may only be removed during the auditor’s term of appointment— if the auditor was appointed by the reporting unit’s management committee—by resolution passed at a meeting of the committee by an absolute majority of its members; or if the auditor was appointed by a general meeting of the reporting unit’s members—by resolution passed at a general meeting by a majority of the members of the reporting unit voting at the meeting. A designated officer of the reporting unit must take all reasonable steps to give written notice of the intention to remove the auditor to each member of the reporting unit. Maximum penalty—100 penalty units. The designated officer must ensure the notice is given— with any time limits stated in the rules of the reporting unit; or if no time limits are stated in the rules, within a reasonable time before the resolution is moved. Maximum penalty—100 penalty units. A designated officer of the reporting unit must give the auditor reasonable notice of the resolution to remove the auditor. Maximum penalty—100 penalty units. A designated officer of the reporting unit must ensure the auditor is given the opportunity— to make written representations; and if subsection (1) (a) applies—to make oral representations to the management committee. Maximum penalty—100 penalty units. If it is proposed to remove the auditor under subsection (1) (b) and the auditor makes written representations, the auditor may require the reporting unit to give a copy of the written representations to each member of the reporting unit. A designated officer of the reporting unit must ensure the reporting unit complies with a requirement under subsection (6) unless the written representations are longer than the limit prescribed by regulation. Maximum penalty for subsection (7) —100 penalty units. (sec.776-ssec.1) An auditor of a reporting unit may only be removed during the auditor’s term of appointment— if the auditor was appointed by the reporting unit’s management committee—by resolution passed at a meeting of the committee by an absolute majority of its members; or if the auditor was appointed by a general meeting of the reporting unit’s members—by resolution passed at a general meeting by a majority of the members of the reporting unit voting at the meeting. (sec.776-ssec.2) A designated officer of the reporting unit must take all reasonable steps to give written notice of the intention to remove the auditor to each member of the reporting unit. Maximum penalty—100 penalty units. (sec.776-ssec.3) The designated officer must ensure the notice is given— with any time limits stated in the rules of the reporting unit; or if no time limits are stated in the rules, within a reasonable time before the resolution is moved. Maximum penalty—100 penalty units. (sec.776-ssec.4) A designated officer of the reporting unit must give the auditor reasonable notice of the resolution to remove the auditor. Maximum penalty—100 penalty units. (sec.776-ssec.5) A designated officer of the reporting unit must ensure the auditor is given the opportunity— to make written representations; and if subsection (1) (a) applies—to make oral representations to the management committee. Maximum penalty—100 penalty units. (sec.776-ssec.6) If it is proposed to remove the auditor under subsection (1) (b) and the auditor makes written representations, the auditor may require the reporting unit to give a copy of the written representations to each member of the reporting unit. (sec.776-ssec.7) A designated officer of the reporting unit must ensure the reporting unit complies with a requirement under subsection (6) unless the written representations are longer than the limit prescribed by regulation. Maximum penalty for subsection (7) —100 penalty units. - (a) if the auditor was appointed by the reporting unit’s management committee—by resolution passed at a meeting of the committee by an absolute majority of its members; or - (b) if the auditor was appointed by a general meeting of the reporting unit’s members—by resolution passed at a general meeting by a majority of the members of the reporting unit voting at the meeting. - (a) with any time limits stated in the rules of the reporting unit; or - (b) if no time limits are stated in the rules, within a reasonable time before the resolution is moved. - (a) to make written representations; and - (b) if subsection (1) (a) applies—to make oral representations to the management committee.