Schedule 3, paragraph 11(2)

A person who is not qualified as mentioned in section 34(1) may act as auditor of a trade union in respect of an accounting period if— the union was registered under the Trade Union Acts 1871 to 1964 on 30th September 1971, he acted as its auditor in respect of the last period in relation to which it was required to make an annual return under section 16 of the Trade Union Act 1871, he has acted as its auditor in respect of every accounting period since that period, and he retains an authorisation formerly granted by the Board of Trade or the Secretary of State under section 16(1)(b) of the Companies Act 1948 (adequate knowledge and experience, or pre-1947 practice).

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Source: legislation.gov.uk · retrieved 2026-09-04