Remedy
Start free

Section 34: Eligibility for appointment as auditor.

Trade Union and Labour Relations (Consolidation) Act 1992 · 1992 c. 52View on legislation.gov.uk

Part I: Trade Unions — Chapter III: Trade union administration

A person is not qualified to be the auditor or one of the auditors of a trade union unless he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006.

Two or more persons who are not so qualified may act as auditors of a trade union in respect of an accounting period if—

the receipts and payments in respect of the union's last preceding accounting period did not in the aggregate exceed £5,000,
the number of its members at the end of that period did not exceed 500, and
the value of its assets at the end of that period did not in the aggregate exceed £5,000.

Where by virtue of subsection (2) persons who are not qualified as mentioned in subsection (1) act as auditors of a trade union in respect of an accounting period, the Certification Officer may (during that period or after it comes to an end) direct the union to appoint a person who is so qualified to audit its accounts for that period.

The Secretary of State may by regulations—

substitute for any sum or number specified in subsection (2) such sum or number as may be specified in the regulations; and
prescribe what receipts and payments are to be taken into account for the purposes of that subsection.

Any such regulations shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

None of the following shall act as auditor of a trade union—

an officer or employee of the trade union or of any of its branches or sections;
a person who is a partner of, or in the employment of, or who employs, such an officer or employee;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . .

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.