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Trade Union and Labour Relations Act 1974

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This is the original version (as it was originally enacted).

6Subject to paragraphs 7 to 9 below, 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 England and Wales ;

(b)the Institute of Chartered Accountants of Scotland ;

(c)the Association of Certified Accountants ;

(d)the Institute of Chartered Accountants in Ireland ;

(e)any other body of accountants established in the United Kingdom and for the time being recognised for the purposes of section 161(1)(a) of the Companies Act 1948 by the Secretary of State,

or a person who is for the time being authorised by the Secretary of State under section 161(1)(b) of that Act as being a person with similar qualifications obtained outside the United Kingdom.

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