Section 19(4) in Bengal Trade Union Regulations, 1927
(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 [other than the members of the executive of the union. Before the audit is entrusted to such members, proof of their competency to audit shall be furnished to the satisfaction of the Registrar] [Vide notification No. 2474 Corn., dated the 9th August, 1939.]
