SCHEDULE 2Administrative Provisions Relating to Trade Unions and Employers' Associations
PART IAnnual Returns, and Qualifications, Appointment and Removal, and Functions, of Auditors
Qualifications of auditors
7Notwithstanding anything in paragraph 6 above, a Scottish firm may act as auditor of a trade union or employers' association if, but only if, every partner of the firm is qualified so to act.