Part I Trade Unions
Chapter III Trade union administration
Annual return, accounts and audit
37 Rights of auditors.
1
Every auditor of a trade union—
a
has a right of access at all times to its accounting records and to all other documents relating to its affairs, and
b
is entitled to require from its officers, or the officers of any of its branches or sections, such information and explanations as he thinks necessary for the performance of his duties as auditor.
2
If an auditor fails to obtain all the information and explanations which, to the best of his knowledge and belief, are necessary for the purposes of an audit, he shall state that fact in his report.
3
Every auditor of a trade union is entitled—
a
to attend any general meeting of its members, or of delegates of its members, and to receive all notices of and other communications relating to any general meeting which any such member or delegate is entitled to receive, and
b
to be heard at any meeting which he attends on any part of the business of the meeting which concerns him as auditor.
F14
In the case of an auditor which is a body corporate or partnership, its right to attend or be heard at a meeting is exercisable by an individual authorised by it to act as its representative at the meeting.