Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the company's auditor or their representative is at the meeting, the chair of an AGM must:
(a) 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:
(i) the conduct of audits; and
(ii) the preparation and content of the auditor's reports; and
(iii) the accounting policies adopted by the company in relation to the preparation of the financial statements; and
(iiia) the policies adopted by the company in relation to the preparation of any sustainability reports the company is required to prepare; and
(iv) the independence of the auditor in relation to the conduct of audits; and
(b) allow a reasonable opportunity for the auditor or their representative to answer written questions submitted to the auditor under section 250PA.
(2) An offence based on subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
(3) If :
(a) the company's auditor or their representative is at the meeting; and
(b) the auditor has prepared a written answer to a written question submitted to the auditor under section 250PA;
the Chair of the AGM may permit the auditor or their representative to table the written answer to the written question.
(4) The listed company must make the written answer tabled under subsection (3) reasonably available to members as soon as practicable after the AGM.