Section 253(2)
TULRCA 1992
Trade Union and Labour Relations (Consolidation) Act 1992 · United Kingdom
ACAS shall keep proper accounts and proper records in relation to the accounts and shall prepare in respect of each financial year a statement of accounts, in such form as the Secretary of State may, with the approval of the Treasury, direct.
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Source: legislation.gov.uk · retrieved 2026-09-04