The Corporations Act 2001 (the Act) requires the auditor or their representative, to attend the AGM of a listed company,^[1] and includes provisions^[2] for members to obtain information from the auditor relevant to their investment by submitting written questions before the AGM or by raising questions at the AGM.^[3]

The Act^[4] allows members to ask the auditor questions relevant to:

1. the conduct of the audit;
2. the preparation and content of the auditor’s report;
3. the accounting policies adopted by the company in relation to the preparation of the financial statements; and
4. the independence of the auditor in relation to the conduct of the audit.