12E.—(1) Where—
(a)a report of the auditor or auditors of a trade union or employers' association, or a branch or section of a trade union or employers' association, on the accounts audited by him or them and contained in the annual return of the union or association, or branch or section—
(i)does not state without qualification that the accounts give a true and fair view of the matters to which they relate, or
(ii)includes a statement in compliance with paragraph 20 of Schedule 1, or
(b)a member of a trade union or employers' association has complained to the Certification Officer that there are circumstances suggesting any of the states of affairs specified in Article 12B(2)(a) to (d),
the Certification Officer shall consider whether it is appropriate for him to exercise any of the powers conferred on him by Articles 12A and 12B.
(2) If in a case where a member of a trade union or employers' association has complained as mentioned in paragraph (1)(b) the Certification Officer decides not to exercise any of the powers conferred by those Articles he shall, as soon as reasonably practicable after making a decision not to do so, notify the member of his decision and, if he thinks fit, of the reasons for it.
(3) Nothing in Article 12A or 12B—
(a)requires or authorises anyone to require the disclosure by a person of information which he would in an action in the High Court be entitled to refuse to disclose on grounds of legal professional privilege except, if he is a lawyer, the name and address of his client, or
(b)requires or authorises anyone to require the production by a person of a document which he would in such an action be entitled to refuse to produce on such grounds.
(4) Nothing in Article 12A or 12B requires or authorises anyone to require the disclosure of information or the production of documents in respect of which the person to whom the requirement would relate owes an obligation of confidence by virtue of carrying on the business of banking unless—
(a)the person to whom the obligation is owed is the trade union or employers' association, or any branch or section of the union or association, concerned or a trustee of any fund concerned, or
(b)the person to whom the obligation of confidence is owed consents to the disclosure or production.
(5) In Articles 12A and 12B and this Article—
(a)references to documents include information recorded in any form, and
(b)in relation to information recorded otherwise than in legible form, references to its production are to the production of a copy of the information in legible form.]