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The Industrial Relations (Northern Ireland) Order 1992


This is the original version (as it was originally made).

6.  Subject to paragraphs 7 to 9, 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 Ireland;

(b)the Institute of Chartered Accountants in England and Wales;

(c)the Institute of Chartered Accountants of Scotland;

(d)the Chartered Association of Certified Accountants;

(e)any other body of accountants established in the United Kingdom and for the time being recognised for the purposes of Article 397(1)(a) of the Companies Order;

or a person who is for the time being authorised by the Department under Article 397(1)(b) of that Order as being a person with similar qualifications obtained outside the United Kingdom.

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