(1) A person may not
be appointed as a local government’s auditor if that person is a
disqualified person.
(2) In this section
—
disqualified person means a person who —
(a) is a
councillor or an employee of the local government; or
(b) is a
person who is in debt for more than the prescribed amount to the local
government for a period of more than 35 days after —
(i)
in the case of that part of the debt which is for a rate
or service charge under Part 6, the date the rate notice was issued; or
(ii)
in the case of that part of the debt which is not for a
rate or service charge, the date an account was rendered to the person by the
local government;
or
(c) is
an employee of, or a member of the governing body of, an entity of a kind
prescribed for the purposes of this paragraph; or
(d) is a
member of a class of persons prescribed for the purposes of this subsection.