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The Industrial Relations (Northern Ireland) Order 1992

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Changes over time for: Cross Heading: Qualifications of auditors

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The Industrial Relations (Northern Ireland) Order 1992, Cross Heading: Qualifications of auditors is up to date with all changes known to be in force on or before 16 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Changes and effects yet to be applied to Schedule 1 Part I Crossheading Qualifications-of-auditors:

Qualifications of auditorsN.I.

[F16.  Subject to paragraph 9, 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 eligible for appointment as a [F2statutory auditor under Part 42 of the Companies Act 2006].]N.I.

F1SR 1993/67

9.—(1) Two or more persons who are not qualified under paragraph 6 may act as auditors of a trade union or employers' association in respect of any accounting period of that union or association if—N.I.

(a)its receipts and payments in respect of its last preceding accounting period did not in the aggregate exceed £5,000;

(b)the number of its members at the end of its last preceding accounting period did not exceed 500; and

(c)the value of its assets at the end of its last preceding accounting period did not in the aggregate exceed £5,000.

(2) Where by virtue of sub-paragraph (1) persons who are not qualified under paragraph 6 act as auditors in respect of any accounting period of a trade union or employers' association, the Certification Officer may at any time (whether during that period or after it comes to an end) direct the trade union or employers' association to appoint a person who is so qualified to audit its accounts for that period.

(3) Regulations may—

(a)substitute for any sum or number for the time being specified in sub-paragraph (1) such sum or number as may be specified in the regulations; and

(b)prescribe what receipts and payments shall be taken into account for the purposes of that sub-paragraph.

10.—(1) None of the following persons shall act as auditor of a trade union or employers' association, that is to say—N.I.

(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;

Head (c) rep. by SR 1993/67

Para. (2) rep. by 1995 NI 12

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