Section 131 Administrative provisions applying to employers’ associations.

The following provisions of Chapter III of Part I of this Act apply to an employers’ association as in relation to a trade union—

• section 27 (duty to supply copy of rules),

  section 28 (duty to keep accounting records),

  F1section 32(1), (2), (3)(a), (b) and (c) and (4) to (6) F2... and sections 33 to 37 (annual return, accounts and audit),

• F3sections 37A to 37E (investigation of financial affairs),

• sections 38 to 42 (members’ superannuation schemes),

  section 43(1) (exemption for newly-formed organisations),

  section 44(1),(2) and (4) (discharge of duties in case of organisation having branches or sections), and

  F4sections 45 and 45A (offences).

Sections 33 to 35 (appointment and removal of auditors) do not apply to an employers’ association which is registered as a company under F5the Companies Act 2006; and sections 36 and 37 (rights and duties of auditors) apply to the auditors appointed by such an association under F6. . . F7 Chapter 2 of Part 16 of F8that Act.