# Trade Union and Labour Relations Act 1974 (repealed 16.10.1992), Paragraph 20

Extent: E+W+S

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—
(a) whether the trade union or employers’ association has kept proper accounting records in accordance with the requirements of section 10 above;
(b) whether it has maintained a satisfactory system of control over its transactions in accordance with the requirements of that section; and
(c) 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.

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Source: https://www.legislation.gov.uk/ukpga/1974/52/schedule/2/paragraph/20 (the official version)
Page: https://openlegislation.uk/trade-union-and-labour-relations-act-1974-repealed-16101992/schedule-2/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.