Part 6Miscellaneous

I153Removal of rule preventing appointment of body corporate as auditor

1

In section 34(5) of the 1992 Act (persons not to act as auditor of a trade union), omit paragraph (c).

2

In section 36 of that Act (auditor’s report), after subsection (1) insert—

1A

The report shall state the names of, and be signed by, the auditor or auditors.

3

After subsection (4) of that section add—

5

Any reference in this section to signature by an auditor is, where the office of auditor is held by a body corporate or partnership, to signature in the name of the body corporate or partnership by an individual authorised to sign on its behalf.

4

In section 37 of that Act (rights of auditors), after subsection (3) add—

4

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.