209Auditor

209 Auditor (1) A council must, by resolution, appoint an auditor. (2) The auditor must be: (a) the Auditor-General; or (b) a registered company auditor or an authorised audit company; or (c) a firm whose members include a registered company auditor. (3) A person is not eligible to be the auditor if the person: (a) is a member or a candidate for election as a member of the council; or (b) holds any other office or position with the council. (4) The council must, in the auditor's appointment: (a) fix the term of appointment, which must be between 2 and 5 years; and (b) fix the basis of the auditor's remuneration. (5) The office of auditor becomes vacant if: (a) the auditor dies; or (b) the auditor resigns by written notice to the CEO; or

Local Government Act 2019 120 (c) the auditor becomes a candidate for election as a member of the council or accepts some other remunerated office or position with the council; or (d) the auditor's term of office comes to an end and the auditor is not reappointed; or (e) the auditor is removed from office by the council with the Minister's consent. authorised audit company, see section 9 of the Corporations Act 2001.