INDUSTRIAL RELATIONS ACT 1988 No. 86 of 1988 - SECT 283 Auditor entitled to attend meetings at which report presented

INDUSTRIAL RELATIONS ACT 1988 No. 86 of 1988 - SECT 283

283. (1) An auditor, or a person authorised by an auditor for the purposes of
this section, is entitled to attend, and be heard at, any part of a meeting of
an organisation, or the committee of management of an organisation, at which:

   (a)  the report of the auditor, or any accounts or statements to which the
        report relates, are to be presented or considered; or

   (b)  there is to be conducted any business of the meeting that relates to:

        (i)    the auditor in that capacity; or

        (ii)   a person authorised by the auditor, in the capacity of a person
               so authorised; as the case may be.

(2) Where an auditor authorises a person for the purposes of this section, the
auditor shall serve on the organisation a notification, which sets out the
name and address of the person.