New South Wales Consolidated Acts

RURAL LANDS PROTECTION ACT 1998 - SECT 55H

55H Disqualified persons

(1) A person may not be appointed as an authority’s auditor:

(a) in the case of an individual, if he or she is a disqualified person, or

(b) in the case of a partnership, if any member or employee of the partnership is a disqualified person, or

(c) in the case of a corporation, if the corporation or any employee of the corporation is a disqualified person.

(2) In this section, "disqualified person" means a person:

(a) who is a director of the authority, or

(b) who is a member of staff of the Livestock Health and Pest Authorities Division of the Government Service, or

(c) who is in debt to the authority otherwise than for rates or charges owed by the person as a ratepayer, or

(d) who has a contractual arrangement with the authority that (if the person were the authority’s auditor) might reasonably be seen to give rise to a conflict between the person’s duties as an auditor and the person’s interests under the arrangement.