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The Industrial Relations (Northern Ireland) Order 1992

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This is the original version (as it was originally made).

20.  It shall be the duty of the auditor or auditors, in preparing a report under paragraph 18, to carry out such investigations as will enable him or them to form an opinion as to the following matters, that is to say—

(a)whether the trade union or employers' association has kept proper accounting records in accordance with the requirements of Article 10;

(b)whether it has maintained a satisfactory system of control over its transactions in accordance with the requirements of that Article; and

(c)whether the accounts to which the report refers are in agreement with the accounting records;

and if in the opinion of the auditor or auditors the trade union or employers' association has failed to comply with Article 10(2)(a) or (b) or if the accounts to which the report relates are not in agreement with the accounting records, the auditor or auditors shall state that fact in the report.

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