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Trade Union Act, 1926 13. Auditors (1) Save as provided in sub-clauses (2), (3) and (5) of this regulation, the annual audit of the account of any registered trade union shall be conducted by an auditor authorized to audit the accounts of companies under section 144(1) of the Indian Companies Act, 1913 or under section 3(2) of the Indian Companies (Amendment) Act, 1930. (2) Where the membership of trade union did not at any time during the financial year exceed 2,500, the annual audit of the accounts may be conducted- (a) by any examiner of local fund accounts; or (b) by any local fund auditor appointed by the 2[State] Government; or (c) by the person, who, having held an appointment under government in any audit or accounts departments, is in receipt of a pension of not less than Rs. 200 per mensem. (3) Where the membership of a trade union did not at any time during the financial year exceed 750, the annual audit of the accounts may be conducted- (a) by any two persons holding office as magistrates or judges or as members of any municipal council, district board, or legislative body; or (b) by any person, who, having held an appointment under Government in any audit or accounts department, is in receipt of a pension from government of not less than Rs. 75 a month, or (c) by any auditor appointed to conduct the audit of any co-operative societies by government or by the Registrar of Co-operative Societies or by any 2[state] co-operative organizations recognized by government for this purpose. (4) Where the membership of a trade union did not at any time during the financial year exceed 250, the annual audit of the accounts may be conducted by any two members of the union. (5) Where the trade union is a federation of unions, and the number of unions affiliated to it at any time during the financial year did not exceed 50,51 or 5, respectively, the audit of the accounts of the federation may be conducted as if it had not at any time during the year had a membership of more than 2,500, 750 or 250, respectively.    |
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