Employment Relations Act 2004 (c. 24)

Part 6 E+W+S Miscellaneous

53 Removal of rule preventing appointment of body corporate as auditor E+W+S

(1) In section 34(5) of the 1992 Act (persons not to act as auditor of a trade union), omit paragraph (c).

(2) In section 36 of that Act (auditor’s report), after subsection (1) insert—

“(1A) The report shall state the names of, and be signed by, the auditor or auditors.”

(3) After subsection (4) of that section add—

“(5) Any reference in this section to signature by an auditor is, where the office of auditor is held by a body corporate or partnership, to signature in the name of the body corporate or partnership by an individual authorised to sign on its behalf.”

(4) In section 37 of that Act (rights of auditors), after subsection (3) add—

“(4) In the case of an auditor which is a body corporate or partnership, its right to attend or be heard at a meeting is exercisable by an individual authorised by it to act as its representative at the meeting.”

Commencement Information

I1 S. 53 in force at 6.4.2005 by S.I. 2005/872, art. 4, Sch.