Office-bearers are required by law but it may just mean that your strata manager is fulfilling those roles.
Under Section 95 (below), if your scheme has a turnover of more than $250,000 a year, an audit is mandatory. Otherwise you can get a simple majority at a general meeting to demand one.
(1) The owners corporation for a large strata scheme, or a strata scheme for which the annual budget exceeds $250,000 (or another amount prescribed for the purposes of this section by the regulations), must ensure that the accounts and financial statements of the owners corporation are audited before presentation to the annual general meeting.
(2) The owners corporation for any other strata scheme may determine that the accounts and financial statements of the owners corporation are to be audited.
(3) An audit of the accounts and financial statements of an owners corporation under this section must be carried out in accordance with the Australian Auditing Standards.
(4) The regulations may specify the manner in which the annual budget of a strata scheme is to be determined for the purposes of this section.