Paragraph 20 C1
England, Wales and Scotland
It shall be the duty of the auditor or auditors, in preparing a report under paragraph 18 above, to carry out such investigations as will enable him or them to form an opinion as to the following matters, that is to say—
whether the trade union or employers’ association has kept proper accounting records in accordance with the requirements of section 10 above;
whether it has maintained a satisfactory system of control over its transactions in accordance with the requirements of that section; and
whether the accounts to which the report refers are in agreement with the accounting records;
and if in the opinion of the auditor or auditors the trade union or employers’ association has failed to comply with section 10(2)(a) or (b) above or if the accounts to which the report relates are not in agreement with the accounting records, the auditor or auditors shall state that fact in the report.
Annotations
Modifications
- C1
Sch. 2 paras. 18–21 amended by Companies Act 1976 (c. 69), s. 20(4)
Notes on the whole Act
Textual amendments
- F1
Act repealed N.I. (16.7.1992) (E.W.S.) (16.10.1992) by Trade Union and Labour Relations (Consolidation) Act 1992 (c. 52), ss. 300(1), 302, Sch.1.