Statute
Section 33 — Trade Union and Labour Relations (Consolidation) Act 1992: Duty to appoint auditors.
Text of the provision Official document
Duty to appoint auditors. 33 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.
Official source: legislation.gov.uk
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