Section 34(2)

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.

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