Local Government Act 1993 No 30
Current version for 1 July 2020 to date (accessed 3 August 2020 at 22:46)
419   Presentation of council’s financial reports
(1)  A council must present its audited financial reports, together with the auditor’s reports, at a meeting of the council held on the date fixed for the meeting.
(2)  The council’s auditor may attend the meeting at which the financial reports are presented.
(3)  A council’s auditor who carries out the functions of the auditor under an appointment by the Auditor-General must attend the meeting at which the financial reports are presented if the council gives not less than 7 days notice in writing that it requires the auditor to do so.