(1) A
co-operative’s auditor is entitled to attend any general meeting of the
co-operative.
(2) The auditor is
entitled to be heard at the meeting on any part of the business of the meeting
that concerns the auditor in the capacity of auditor.
(3) The auditor is
entitled to be heard even if —
(a) the
auditor retires at the meeting; or
(b) the
meeting passes a resolution to remove the auditor from office.
(4) The auditor may
authorise a person in writing as the auditor’s representative for the
purpose of attending and speaking at any general meeting.
[Section 197B inserted: No. 7 of 2016 s. 55.]