For the purposes of section 24ZB(2)(a) the requirements of a membership audit certificate in relation to a reporting period provided by an assurer are as follows.
The certificate must state the name of, and be signed by, the assurer.
The certificate must state—
whether, in the assurer's opinion, the trade union's system for compiling and maintaining the register of the names and addresses of its members was satisfactory for the purposes of complying with the union's duties under section 24(1) throughout the reporting period, and
whether, in the assurer's opinion, the assurer has obtained the information and explanations which the assurer considers necessary for the performance of the assurer's functions.
If the certificate states that—
in the assurer's opinion, the trade union's system for compiling and maintaining the register was not satisfactory for the purposes of complying with the union's duties under section 24(1) throughout the reporting period, or
in the assurer's opinion, the assurer has failed to obtain the information and explanations which the assurer considers necessary for the performance of the assurer's functions,
the certificate must state the assurer's reasons for making that statement.
In the case of a failure to obtain information or explanations as described in subsection (4)(b), the certificate must also—
provide a description of the information or explanations requested or required which have not been obtained, and
state whether the assurer required that information or those explanations from the union's officers, or officers of any of its branches or sections, under section 24ZE.
The reference in subsection (2) to signature by the assurer is, where that office 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.