SCHEDULES
SCHEDULE 2 Administrative Provisions Relating to Trade Unions and Employers’ Associations
Part I Annual Returns, and Qualifications, Appointment and Removal, and Functions, or Auditors
Qualifications of auditors
C1C210
1
None of the following persons shall act as auditor of a trade union or employers’ association, that is to say—
a
an officer or employee of the trade union or employers’ association or of any of its branches or sections;
b
a person who is a partner of, or in the employment of, or who employs, such an officer or employee;
c
a body corporate.
2
References in this paragraph to an officer shall be construed as not including an auditor.