The following provisions of Chapter III of Part I of this Act apply to an employers' association as in relation to a trade union—

• section 27 (duty to supply copy of rules),

• section 28 (duty to keep accounting records),

• sections 32 to 37 (annual return, accounts and audit),

• sections 38 to 42 (members' superannuation schemes),

• section 43(1) (exemption for newly-formed organisations),

• section 44(1),(2) and (4) (discharge of duties in case of organisation having branches or sections), and

• section 45 (offences).

Sections 33 to 35 (appointment and removal of auditors) do not apply to an employers' association which is registered as a company under the [1985 c. 6.] Companies Act 1985; and sections 36 and 37 (rights and duties of auditors) apply to the auditors appointed by such an association under Chapter V of Part XI of that Act.