Section 36(3)

It is the duty of the auditor or auditors in preparing their report to carry out such investigations as will enable them to form an opinion as to— whether the trade union has kept proper accounting records in accordance with the requirements of section 28, whether it has maintained a satisfactory system of control over its transactions in accordance with the requirements of that section, and whether the accounts to which the report relates agree with the accounting records.

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