{
  "url": "https://openlegislation.uk/trade-union-and-labour-relations-consolidation-act-1992/section-33",
  "json_url": "https://openlegislation.uk/trade-union-and-labour-relations-consolidation-act-1992/section-33.json",
  "legislation": "ukpga/1992/52",
  "legislation_title": "Trade Union and Labour Relations (Consolidation) Act 1992",
  "legislation_url": "https://openlegislation.uk/trade-union-and-labour-relations-consolidation-act-1992",
  "path": "section/33",
  "kind": "section",
  "number": "33",
  "heading": "Duty to appoint auditors.",
  "text": "(1) A trade union shall in respect of each accounting period appoint an auditor or auditors to audit the accounts contained in its annual return.\n(2) An “accounting period” means any period in relation to which it is required to send a return to the Certification Officer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/52/section/33",
    "retrieved_at": "2026-10-29T09:35:34.194369+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}