# Trade Union and Labour Relations Act 1974 (repealed 16.10.1992), Paragraph 6

Extent: E+W+S

Subject to paragraphs 7 to 9 below, a person shall not be qualified to be the auditor or one of the auditors of a trade union or employers’ association unless he is either a member of one or more of the following bodies—
(a) the Institute of Chartered Accountants in England and Wales;
(b) the Institute of Chartered Accountants of Scotland;
(c) the Association of Certified Accountants;
(d) the Institute of Chartered Accountants in Ireland;
(e) any other body of accountants established in the United Kingdom and for the time being recognised for the purposes of section 389(1)(a) of the Companies Act 1985 by the Secretary of State,
or a person who is for the time being authorised by the Secretary of State under section 389(1)(b) of that Act as being a person with similar qualifications obtained outside the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/1974/52/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/trade-union-and-labour-relations-act-1974-repealed-16101992/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.