Trade Union and Labour Relations Act 1974 (c. 52)

SCHEDULES

SCHEDULE 2 Administrative Provisions Relating to Trade Unions and Employers' Associations

PART I Annual Returns, and Qualifications, Appointment and Removal, and Functions, of Auditors

Auditors' reports

21 If an auditor fails to obtain all the information and explanations which, to the best of his knowledge and belief, are necessary for the purposes of an audit, he shall state that fact in his report.