Western Australian Current Acts

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ASSOCIATIONS INCORPORATION ACT 2015 - SECT 87

87 .         Appointment of reviewer or auditor

        (1)         Except as provided in subsection (2), a reviewer or auditor, as the case requires, for an incorporated association may only be appointed by resolution of the members of the association at a general meeting.

        (2)         The management committee of the incorporated association may appoint a reviewer or auditor, as the case requires, if —

            (a)         under this Part the management committee of an incorporated association is required to ensure that its financial statements for a year are reviewed or audited; and

            (b)         no appointment is of effect under subsection (1) for the association.

        (3)         A reviewer or auditor of an incorporated association appointed at a general meeting holds office until the reviewer or auditor —

            (a)         dies; or

            (b)         becomes an insolvent under administration as that term is defined in the Corporations Act; or

            (c)         ceases to be qualified for appointment as provided by section 88(2); or

            (d)         is removed from office under section 89; or

            (e)         resigns from office under subsection (5).

        (4)         A reviewer or auditor appointed under subsection (2) holds office until the report of the review or the auditor’s report, as the case requires, has been presented for consideration at the annual general meeting of the incorporated association.

        (5)         A reviewer or auditor of an incorporated association may, by notice in writing given to the association, resign as reviewer or auditor of the association.

        (6)         An incorporated association must, within 14 days after being given a notice of resignation by a reviewer or auditor, lodge with the Commissioner notice of the resignation in the approved form.

        Penalty: a fine of $1 000.



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