Section 36 — Trade Union and Labour Relations (Consolidation) Act 1992: Auditors’ report.

Auditors’ report. 36 1 The auditor or auditors of a trade union shall make a report to it on the accounts audited by him or them and contained in its annual return. 1A The report shall state the names of, and be signed by, the auditor or auditors.

2 The report shall state whether, in the opinion of the auditor or auditors, the accounts give a true and fair view of the matters to which they relate.

3 It is the duty of the auditor or auditors in preparing their report to carry out such investigations as will enable them to form an opinion as to—

a whether the trade union has kept proper accounting records in accordance with the requirements of section 28, b whether it has maintained a satisfactory system of control over its transactions in accordance with the requirements of that section, and c whether the accounts to which the report relates agree with the accounting records.

4 If in the opinion of the auditor or auditors the trade union has failed to comply with section 28, or if the accounts do not agree with the accounting records, the auditor or auditors shall state that fact in the report.

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.