What happens if the reviewer or auditor resigns, or the club wants to remove them?
Rule- Western Australia
- Consumer Protection WA
- Incorporated associations
- Financial reporting
- Tiers 1-3
- 2026
- Treasurers
Resignation: a reviewer or auditor can resign at any time by written notice. The association must lodge a notification with Consumer Protection within 14 days.
Removal: members must pass a resolution at a general meeting, and:
- Written notice of the intended motion goes to all members at least two months before the meeting.
- A copy of the notice goes to the auditor or reviewer and to the Commissioner.
- The auditor or reviewer has 30 days from receiving the notice to make a written submission to the committee.
- If a submission arrives, the committee must give every member a copy at least seven days before the meeting.
- The auditor or reviewer may attend the meeting and speak before any vote.
If these steps are not completed, the removal resolution has no effect.
Rights while in office: the auditor or reviewer receives all notices about general meetings, may attend any general meeting and may be heard on business relating to their role.
Source: Consumer Protection WA, Accounts and auditing (https://www.consumerprotection.wa.gov.au/book/export/html/4934).
Added 24 Oct 2026