Trade Union and Labour Relations (Consolidation) Act 1992 (c. 52)

Part I Trade Unions

Chapter III Trade union administration

Annual return, accounts and audit

33 Duty to appoint auditors

(1) A trade union shall in respect of each accounting period appoint an auditor or auditors to audit the accounts contained in its annual return.

(2) An “accounting period” means any period in relation to which it is required to send a return to the Certification Officer.