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MemberSeptember 25, 2023 at 4:55 am
Members appoint the auditor; the auditor agrees the terms of the audit with management or those charged with governance (e.g., Board of Directors or Finance, Audit, Investment and Risk Committee).
The auditor is entitled to attend a meeting of members and be heard (i.e., at the option of the auditor). In addition, if a director or member gives notice within a certain period, the auditor shall attend the meeting of members and answer questions relating to the auditor’s duties.