Nomination of auditor
(1) Subject to this section, a company may appoint an individual, firm or company as auditor of the company at its AGM only if a member of the company gives the company written notice of the nomination of the individual, firm or company for appointment as auditor: (a) before the meeting was convened; or (b) not less than 21 days before the meeting. This subsection does not apply if an auditor is removed from office at the AGM. (2) If a company purports to appoint an individual, firm or company as auditor of the company in contravention of subsection (1): (a) the purported appointment is of no effect; and (b) the company and any officer of the company who is in default are each guilty of an offence. Note: An officer of a company is in default if the officer is involved in the company’s contravention of subsection (1): see the definitions of in default and involved in section 9. (3) If a member gives a company notice of the nomination of an individual, firm or company for appointment as auditor of the company, the company must send a copy of the notice to: (a) each individual, firm or company nominated; and (b) each auditor of the company; and (c) each person entitled to receive notice of general meetings of the company. This is so whether the appointment is to be made at a meeting or an adjourned meeting referred to in section 327D or at an AGM. (4) The copy of the notice of nomination must be sent: (a) not less than 7 days before the meeting; or (b) at the time notice of the meeting is given.
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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