Trade Union and Labour Relations (Consolidation) Act 1992

11 (1) Nothing in section 34 (eligibility for appointment as auditor) affects the validity of any appointment as auditor of a trade union or employers’ association made before 1st October 1991 (when section 389 of the M1 Companies Act 1985 was repealed and replaced by the provisions of Part II of the M2 Companies Act 1989). U.K.

(2) A person who is not qualified as mentioned in section 34(1) may act as auditor of a trade union in respect of an accounting period if—

(a) the union was registered under the Trade Union Acts 1871 to 1964 on 30th September 1971,

(b) he acted as its auditor in respect of the last period in relation to which it was required to make an annual return under section 16 of the M3 Trade Union Act 1871,

(c) he has acted as its auditor in respect of every accounting period since that period, and

(d) he retains an authorisation formerly granted by the Board of Trade or the Secretary of State under section 16(1)(b) of the M4 Companies Act 1948 (adequate knowledge and experience, or pre-1947 practice).

Marginal Citations

M1 1985 c. 6.

M2 1989 c. 40.

M3 1871 c. 31.

M4 1948 c. 38.