PART VIMISCELLANEOUS

Body corporate acting as auditor of trade union or employers' association27

1

Schedule 1 to the 1992 Order (annual returns and auditors) is amended as follows.

2

Renumber paragraph 17 as sub-paragraph (1) of that paragraph and after that sub-paragraph add—

2

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.

3

After paragraph 18 (auditor's report) insert—

18A

1

The report shall state the names of, and be signed by, the auditor or auditors.

2

Any reference in this Schedule 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.