In accordance with section 250T(1)(b) of the Act, if the auditor or their representative is at the AGM, the chair of the AGM must allow a reasonable opportunity for the auditor or their representative [8] to answer written questions submitted to the …

In accordance with sections 250T(3) and (4) of the Act, the auditor may be permitted to table a written answer to a written question submitted to the auditor under section 250PA and the listed company must make that written answer reasonably available to …

In addition to submitting written questions to the auditor prior to the AGM, [9] members are able to direct questions to the auditor at the AGM. Section 250T (1) of the Act states:   “ If the company’s auditor or their representative is at the meeting, …

In contrast to the responsibilities of those charged with governance for all aspects of the business, the auditor has specific responsibilities which are established by the Act, [11] but which may be extended when agreed with the entity as part of the …

The auditor is under no obligation to respond to questions on matters beyond the scope of the audit mandate and/or questions relating to matters that are the responsibility of those charged with governance. Therefore, it is important that the auditor, …

Adequate planning and preparation for the AGM enable authoritative responses to be provided to questions raised. In addition to preparing responses to written questions received by members prior to the AGM, the auditors preparation may also include …

The chair of the AGM should be familiar with the responsibility and authority of both those charged with governance and the auditor, with matters arising from the financial report and the content of the auditor’s report, to ensure that inappropriate …

The auditor may assist the AGM planning process by meeting with the chair of the AGM and those charged with governance in an AGM planning meeting, and/or by having discussions with directors, management, and/or audit committee members, to ascertain …

The auditor may discuss the protocol for questions at the AGM with the chair of the AGM prior to the meeting. Usually, the chair of the AGM will communicate to the meeting the protocol for presenting questions and, as a rule, questions are to be addressed …

Questions directed to the auditor by the chair of the AGM may not be within the scope of the audit or the auditor’s responsibilities. The auditor may refer such questions back to the chair of the AGM. If the question is about an area where the …