Ann: Non-Renounceable Issue - Prospectus, page-67

I think this is more a case of that consent wasn't sought as opposed to consent was denied. As asking consent to say in a prospectus that the appointed auditor is the auditor of the company seems a little trivial, in my opinion.

If Nexia were no longer auditors then I believe the company would be required to lodge ASIC form 315 within 14 days (https://asic.gov.au/regulatory-resources/forms/forms-folder/315-notification-of-resignation-removal-or-cessation-of-auditor/).

I also believe that to remove an auditor will likely require a special resolution of the shareholders or if Nexia were to resign then I believe ASIC would be required to provide consent. If Nexia had resigned I would have thought that CGB would have to disclose this under their continuous disclosure obligations - though I am happy to be corrected on this requirement.