(1) If an Aboriginal and Torres Strait Islander corporation's auditor (if any) or the auditor's representative is at an AGM, the chair of the meeting 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:
(a) the conduct of the audit; and
(b) the preparation and content of the auditor's report; and
(c) the accounting policies adopted by the corporation in relation to the preparation of the financial statements; and
(d) the independence of the auditor in relation to the conduct of the audit.
Penalty: 5 penalty units.
(2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .